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Scotland is endowed with significant oil and gas reserves. The tax revenues from these, which currently go to the UK Treasury, would remain in Scotland, generating significant tax revenues for Scotland.

But Scotland’s economy is not dependent on oil and gas. Oil and gas revenue makes up a smaller part of Scotland’s economy than is the case for other oil producing countries. For example, over the period 2000/01 to 2011/12, oil and gas revenues accounted for 15 per cent of Scotland’s overall tax income, compared to 30 per cent for Norway.

Without offshore oil activity, GDP per person in Scotland is 99 per cent of the UK average (within the UK, only London and the South East have higher levels of GDP per capita). This rises to about 120 per cent when a geographic share of North Sea output is included.

The position is similar for tax receipts, with estimated onshore tax receipts per person in Scotland broadly in line with the UK, but £1,700 per person higher than the UK average with the inclusion of offshore revenues.

Source: Scotland's Future, Scottish Government, November 2013.