Opponents have claimed that former SNP health sectary Michael Matheson was “never up to the job” amid concerns waiting time targets were missed a total of 72 times in less than a year while he was in charge of the NHS.

The Scottish Conservatives highlighted their “damning analysis” of Mr Matheson’s tenure as health secretary as they sought to pressure him to turn down the “hefty severance package” he is due after stepping down last week.

Mr Matheson took charge of the NHS in Scotland in March last year, after Humza Yousaf became First Minister.

But he resigned last Thursday after enduring months of pressure over £11,000 of charges incurred on his Scottish Parliament issued iPad during a family holiday to Morocco and was found to have lied about the matter.

Read more: Michael Matheson quits as health secretary

With the Falkirk West MSP due a resettlement grant of £12,712 following less than a year in the post, the Tories have insisted he should refuse this if he “wants to keep an ounce of credibility”.

Conservative deputy health spokesperson, Tess White, pointed analysis by her party claimed that “in less than a year in his role, he missed key targets an astonishing 72 times”.

Waiting-time targets for patients in accident and emergency were missed 54 times during Mr Matheson’s period in charge of the NHS, she said.

Cancer waiting-time targets were missed a total of six times, with the Tories pointing to the failure to meet targets for patients starting treatment within 62 days of first referral and within 31 days of a decision being made on how to best treat their condition.

The Tories have claimed a further nine breaches of waiting times over the Scottish Government’s target of having patients wait 12 weeks or less for hospital treatment; the target 12-week waiting time for outpatient appointments; and the target for patients to be treated within 18 weeks of referral.

Read more: Michael Matheson resigns: Timeline of iPad scandal

Finally, they said waiting-time targets for child and adolescent mental health services had also been missed three times during Mr Matheson’s time in the job.

Ms White said: “This damning analysis fully exposes that Michael Matheson was never up to the job of running Scotland’s NHS.

“During the last few months of his tenure, he was completely distracted and discredited due to his £11,000 iPad bill and it was shameful that Humza Yousaf stood by him, and that he took so long to do the right thing and resign.”

She added: “Even before his focus was elsewhere, Michael Matheson’s record as health secretary was scandalous.

“From A&E waiting times, to cancer treatment times and targets for vulnerable young people to access mental health services, Michael Matheson missed them all.

“He was the latest in a long line of SNP health secretaries – including Humza Yousaf – who have miserably failed to get a grip of the crisis facing Scotland’s NHS.”

Ms White said that “if Michael Matheson even wants to keep an ounce of credibility after the scandal that has engulfed him”, he should “turn down his hefty severance package, which would be paid by the taxpayer”.

Read more: Michael Matheson to get £13k golden goodbye

With Neil Gray having been appointed as Mr Matheson’s successor, Ms White said the new health secretary had “inherited a poisoned chalice thanks to Michael Matheson’s overwhelming failings”.

Mr Gray, however, said he was continuing work started by Mr Matheson on “rebuilding and recovering our health and social care services post pandemic”.

The Health Secretary said: “I think everybody recognises, every reasonable person recognises, that the Covid pandemic had an incredible impact on our health and social care services, on the workforce, and on those needing to access health services who are coming with greater and more complex issues to the front door of our hospitals.”

But, at the same time, he said the Scottish Government was facing the “most challenging landscape” financially of the devolution era.

Mr Gray said, “in spite of that”, ministers were “investing record levels” in the NHS, as he also highlighted innovative practices, such as the virtual A&E services at the flow navigation centre at Glasgow’s Queen Elizabeth University Hospital which he visited on Wednesday.

Mr Gray spoke of the impact work like that could have on “driving down waiting times” as he stressed: “It is critically important for people who need our health and social care services that we aren’t just recovering, we are recovering as quickly as possible so we can meet their needs.”