Scotland’s taxpayers are no longer a “net beneficiary of EU largesse” and now pay in £64 per person more than they get back from Brussels, according to a new economic analysis published.

David Bell, professor of economics at the University of Stirling, calculated that Scots pay more than £1.4 billion towards the EU every year and receive almost £1.1 billion back through the UK’s rebate and funds such as Common Agricultural Policy payments.

He said Scotland had previously been a net beneficiary but this was no longer the case thanks to the EU budget growing at a smaller rate and regional aid being switched to former Soviet bloc states.

He also noted that Scottish exports to other EU countries have “stagnated” at around £11 billion between 2002 and 2014, despite there being significant growth in goods being sent to the rest of the UK (around £48.5 billion) and exports having almost doubled to the rest of the world.

However, he said that Scotland’s £64 net contribution per person is lower than the £106 per capita paid by non-EU Norway for access to the free trade area. It is only slightly higher than the £53 per person paid by Switzerland, which is also outside the EU.