Spending levels on education and health have not kept pace with the funding commitments made by the UK Government for England and Wales.
A report by Fiscal Affairs Scotland has revealed how spending choices by the SNP have hit the NHS, schools and colleges.
After analysis of the Government Expenditure and Revenue Scotland (GERS) figures, experts said the UK Government was spending 11 per cent more on health than in 2009/10.
But despite all that extra cash being passed to the Scottish Government, increases here have only hit seven per cent in that time.
And in education, the UK Government has increased funding by three per cent in the last five years.
But in Scotland the same statistic has actually fallen by two per cent.
Scottish Conservative MSP Alex Johnstone said:
“These are spending choices the SNP has made which have hit two of the most important areas of the public sector.
“The UK Government has increased investment in education while the Scottish Government has slashed it – that tells you everything you need to know about priorities.
“The SNP forever complains about not having enough levers to make its own spending choices, and repeatedly blames Westminster for all its financial ills.
“Well, this evidence shows that when the Scottish Government has access to the levers on health and education, it opts to spend less.”
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