Scotland's deficit was PS14.8 billion ($A25.7 billion) for 2015/16 amid plummeting oil and gas revenues, new figures show.
The Government Expenditure and Revenue Scotland (GERS) statistics show a deficit of PS14.8 billion ($A25.7 billion) when a geographic share of North Sea revenues is allocated to Scotland.
That amounts to 9.5 per cent of Scottish GDP, compared with the overall UK deficit of PS75.3 billion ($A130.6 billion) - four per cent of UK GDP.
North Sea revenue fell from PS1.8 billion ($A3.1 billion) in 2014/15 to PS60 million ($A104 million), reflecting a decline in total UK oil and gas revenues.
The figures also show Scotland's onshore revenues grew by PS1.9 billion ($A3.3 billion).
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According to the latest report, Scotland's deficit in 2014/15 stood at PS14.3 billion ($A24.8 billion), 9.1 per cent of Scottish GDP.
The figures also show that Scottish public sector revenue, including an illustrative geographic share of North Sea revenues, was estimated as PS53.7 billion ($A93.1 billion) - the equivalent of PS10,000 ($A17,342) per person and about PS400 ($A694) per person lower than the UK average.
Meanwhile, public spending in Scotland totalled PS68.6 billion ($A119.0 billion).
This is equivalent to 9.1 per cent of total UK public sector expenditure, and PS12,800 ($A22,198) per person, which is PS1,200 ($A2081) per person greater than the UK average.
