A Scottish Labour MSP has accused the Scottish Government of hampering small businesses after it emerged almost one in four invoices it receives are not paid within five days.

Finance secretary Derek Mackay revealed the information after he was questioned over the practice by Labour MSP Jackie Baillie.

During the current financial year to October, 77.4% of undisputed invoices were paid within five days.

It is the Scottish Government's poorest payment rate during the last years.

A spokeswoman described Baillies claims as “inaccurate”.

Prompt invoice payments form a key part of the devolved administration's business pledge scheme, which encourages private firms to adopt better practices.

"Paying on time ensures that suppliers' cash flows are healthy, which has positive benefits for those companies, as well as minimising disruption to your supply chain," the document states.

"In addition, a prompt payment record can attract more preferable buying terms for you with new suppliers and will encourage more companies to compete for your business.

"Your reputation and your bottom line are improved when you pay on time."

Baillie said: "Late payments can stop our small businesses from growing and it is simply ridiculous that the Scottish Government is so bad at it, with nearly one in four bills not being paid on time.

"This has a real knock on effect for small and medium sized enterprises on government contracts which need the cash flow to keep trading."

Scottish Government spokeswoman said:"These claims are inaccurate.

“The Scottish Government's target is to pay suppliers invoices within ten days enabling us to strike a balance between carrying out checks and paying promptly and we have an excellent record of meeting that target, with 98.2% of invoices paid within ten days up to October this year; and 99.6% within 30 days."