SIR - In response to Mr Alan Chapman (T&A, November 23), I would like to know where he gets his information from with regards to his assumption that Scotland gets a massive subsidy from England.

If he would take as much time to check the facts as he has taken to write his letter, he would find Scotland is the fourth least subsidised part of the United Kingdom.

Surveys carried out by local government and the Oxford Economics Society back up my statement.

For every £9,593 taken in taxes from Scotland, £9,631 is returned a total of £38 subsidy, far from being a massive amount.

Scotland also provides over £9 billion from North Sea oil into the British economy.

G Ruthuer, Aysgarth Close, Wyke