According to that, Scotland spends £1623 more per person on public spending than England. Spends £219 more than the average spend across the other 12 parts of the UK on health. Spends £21 more than the average spend acorss the other 12 parts of the UK on education.
I can't be bothered to do any more sums. But according to the graphs, they pay less tax and spend more it seems.
I don't know what the point of that Guardian article is though.