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The market for oil and gas is not immune to global recessionary factors. Between 2008/09 and 2009/10, for example, North Sea tax revenues fell from £12.9 billion to £6.5 billion. However, despite this fall, Scotland continued to have a smaller fiscal deficit, as a share of GDP, than the UK as a whole. Even in years when oil revenues fell to as low as £1 billion, Scotland still generated more tax revenue per head than the average for the UK.

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