Scotland generates the highest level of corporation tax per person anywhere in the UK outside London, according to new analysis of official figures.

Research from the Scottish Parliament Information Centre shows businesses operating in Scotland generate an average of £1,405 in corporation tax per head of population, compared with £1,300 in South East England.

The figures have prompted fresh political debate over Scotland’s economic performance and how future tax revenues could be managed.

The SNP says the figures demonstrate the strength of Scotland’s economy and argues that greater powers over taxation and the economy could help drive further growth.

The party has also renewed its case for independence, arguing that control over corporation tax, energy resources and closer links with the European Union could unlock further economic opportunities.

SNP MSP Patricia Gibson said:

“These figures underline the strength of Scotland’s economy and the success of businesses operating across the country.

“Scotland’s businesses are creating jobs, driving investment and clearly generating significant tax revenues to be reinvested in public services.

“With the full powers of independence, including control over corporation tax itself, Scotland could do even more to support private enterprise, attract investment and build a stronger, fairer economy that drives economic growth.

“Through a fresh start with independence, we could rejoin the EU and take control of our vast natural resources in the North Sea, unleashing an economy that would be the envy of Europe.

“Our people, land and waters provide our country with the foundation blocks to prosper as a small, independent nation in Europe, this analysis demonstrates that.”

Corporation tax is currently reserved to the UK Government, with rates and policy set by Westminster, although the latest figures are likely to add to continuing debate over Scotland’s economic performance and the powers available to support business investment and long term growth.