Chief Secretary to the Treasury Danny Alexander said:
The Scottish Government is trying to leave the UK but it won't tell anyone how much the set-up surcharge is for an independent Scotland.
As part of the UK, Scotland gains from a strong and stable tax and benefits system and our comprehensive analysis, published this week, sets out how much better-off Scottish taxpayers are; that's why we're better off together.
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Read the letter carefully, don't worry, it's short. Note that while it praises the Conservative-led government it does not mention Labour.