The Scottish Government has released new figures, claiming that Scotland 'more than pays her way'.
Tax-take was higher per person in Scotland than the rest of the UK in each of the past 30 years when a geographic share of North Sea revenue is included, John Swinney said.
The estimates were released as part of a series of papers setting out Scotland's economic position before the independence referendum next year.
The figures do not take into account the level of public spending in Scotland.
Tax revenue was £56.9 billion in the last year, equivalent to £10,700 per person in Scotland and compared with £9,000 per person for the UK as a whole, according to the figures.
Over the last 30 years, revenue per person has been £1,350 a year higher than in the UK as a whole, when adjusted for inflation, the report states.