It isn't actually Scotland's deficit though is it?
It isn't actually a debt incurred by Scotland to be payed back is it?
It is simply a calculation based on the difference between the amount of money Scotland gives to the UK treasury and the total amount of public spending in Scotland divided by the population. I would imagine that when it was Scotland's money Scotland was spending, they wouldn't be quite so liberal with the sweeties...

Bottom line though - this isn't actually any kind of debt that Scotland has...