Scottish Labour shadow finance secretary Jackie Baillie accused the SNP government yesterday of “cooking the books” on oil price forecasts.

Ms Baillie demanded a new Scottish Office for Budget Responsibility (OBR) to be set up to monitor public finances.

A spokesman for Finance Secretary John Swinney — who will present his budget to the Scottish Parliament this week — retorted that Ms Baillie had “some brass neck” as national debt had trebled under Labour.