Scottish secretary Alister Jack insisted passing the controversial legislation is 'the right thing to do'.
The annual Government Expenditure and Revenue Scotland report covers the last tax year up to March, when the pandemic hit.
Scottish secretary Alister Jack told MPs he believes Scotland is 'a few days behind' England in lowering its R number.
Speaking to a Holyrood committee, he said tunnelling would be cheaper than the bridge suggested by Boris Johnson.
The number of Scots in work jumped by 37,000 in the run-up to Christmas, official figures show.
Boris Johnson told MPs during Prime Minister's Questions that the people of Scotland "voted decisively" in 2014 to stay in the UK in a "once in a generation choice".
Ex-justice secretary Kenny MacAskill - and newly-elected MP - said a longer wait is 'no bad thing'.
