Now whilst I very happy to hear that Scotland has a budget surplus I'm wondering why Scotland has so much public money spent on it by the UK government. Jim quotes that Scotland is so many billions in surplus but the UK is in so many (more) billions of deficit yet the UK government spends per person

England          8,491
Scotland         10,088
Wales             9,740
Northern Ireland 10,620 (from the House of Commons Library for 2012)

Now I don't know where this money comes from but it looks to me (again in my economic ignorance) that not only does Scotland have a surplus but gets more than the areas of the UK that are in deficit.

If I read it correctly Wikipedia says that due to the Barnett formula it doesn't matter how much money Scotland "earns" and keeps for itself they'll still get more money from the UK government than anyone in England.

If looks like a subsidy, smells like a subsidy, walks like a subsidy it's still not a subsidy!