High cost of Gers

To put into an income tax context the GERS short fall, the annual cost for every Scottish taxpayer, would be some £8,100. Only 44 percent of Scottish adults pay tax and there are 4.24 million adults over 20 years of age. That means 1.865 million adults would pay that extra each year to make up the £15.1 billion.

Either that, or £3,560 every year taxed from every person aged over 20 years. VAUGHAN HAMMOND

Grinnan Road Braco, Perthshire