If @Mike 700 took the UK ONS figures for his calculations they probably look bad.
Scotland engaged Richard Murphy, an English Economist to check the ONS figures, below is extract from Wikipedia:-
“Murphy was named by International Tax Review-as the seventh most significant person having influence on tax policy, practice and administration in 2013”.
His conclusion was that there were serious omissions in the ONS figures e.g VAT raised in Scotland was allocated to the company headquarters, invariably London and South East England. It was also noted that none of the taxes raised from rental income were allocated either.There were also other anomalies.
Wales requested the services of Professor Philip Doyle of Dublin University,(previously engaged to assess the implications of the potential re-unification of Ireland), who came to very similar conclusions.
Both of these acclaimed Economists concluded that both Scotland and Wales would have a fiscal deficit little greater than the average for Western European Countries.
One thing the Tories are known for is not suffering institutions that don’t pay their way. If the ONS figures are correct why haven’t they forced Scotland Wales and Northern Ireland into Independence to save billions?