Scotland has received a "Union boost" worth the equivalent of £1,500 per person for efforts to tackle coronavirus, the Tories have claimed.
The Scottish Conservatives said additional spending totalling £8.2 billion has been handed over by the UK Government since the pandemic began in March.
The party's constitution spokesman Dean Lockhart hailed the "unprecedented support" from Westminster in the face of the Covid-19 crisis.
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But SNP MP Alison Thewliss said the additional spending had been funded "through our taxes and public borrowing".
The Scottish Conservatives calculated the UK Government had provided £1,501 for every man, woman and child in Scotland to tackle Covid-19 this year.
The party said this is a "conservative estimate" of spending in Scotland, based on the additional £8.2 billion awarded in Barnett consequentials and not factoring in Scotland's share of UK- wide initiatives such as the furlough scheme and the similar scheme set up to help the self-employed.
Mr Lockhart said: "The UK Government has given unprecedented support for people and local firms during the coronavirus outbreak, showing how vital Scotland's place within the United Kingdom is for our public services.
"Even before this crisis, the UK Government had delivered the highest ever Scottish budget and since then, an extra £1,500 has been spent per person to help fight this pandemic.
"In contrast, the SNP have failed to protect Scottish jobs in the face of the Covid pandemic. They've left far too many local firms to fend for themselves."
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But Ms Thewliss said: "The Tories are insulting the intelligence of taxpayers across Scotland, who funded these measures through our taxes and public borrowing.
"Instead of shamelessly claiming credit at our expense, the Tories should answer for the millions of people they have left behind, including public sector workers hit with a Tory pay freeze, the three million excluded who have been left without any support, and the soaring number of unemployed people as UK redundancies hit record levels."
The Scottish Government has repeatedly called for ministers at Holyrood to be granted greater borrowing powers, so they can act without having to wait for additional cash to come from the UK.
Ms Thewliss said by "withholding investment and blocking the devolution of financial powers, the Tories have caused unemployment to rise and left families on the scrap heap - just like Thatcher did in the 1980s".
She insisted: "Scotland shouldn't have to wait for Westminster to act. It is clearer than ever that the only way to properly protect Scotland's interests and build a fairer society is to become an independent country."
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