Official Statistics published today by HMRC show the Scotland-generated share of UK tax receipts fell from 8.1% in 2014/15 to 7.7% in 2015/16.
The fall was mainly due to the combination of low oil prices and decommissioning expenditure which resulted in negative North Sea revenues in 2015/16.
Commenting on the statistics, Secretary of State for Scotland David Mundell said:
These figures again highlight how being part of the UK protects living standards in Scotland.
Scotland weathered a dramatic slump in oil revenues because we are part of a United Kingdom that has at its heart a system for pooling and sharing resources across the country as a whole.
It is important that continues and the financial deal between the UK and Scottish governments, struck last year as part of the transfer of new tax and welfare powers to Holyrood, means real security for Scotland.
The United Kingdom, not the European Union, is the vital union for Scotlands prosperity.
Todays figures also show the importance of providing real support for the oil and gas industry.
In the last two budgets we have announced radical packages of tax measures worth 2.3 billion to help continued investment in the North Sea. No other government has made such extensive tax changes in response to falling oil prices.
Todays figures can be found here.