On the contrary, the argument was made that Scotland has zero borrowing powers and a quick look at the Scotland Act 1998 Amended 2016 shows that to not be true.
That's the point. Scotland, Wales and Northern Ireland all have borrowing powers to various limits.
I note you've chosen to ignore the flexibility the UK Government has shown Scotland in regards to borrowing:
"The UK Government has confirmed that the further funding allocated as part of the UK Supplementary Estimates process in the 2020-21 financial year would be accompanied by additional flexibility to carry forward into 2021-22, without having to use the Scotland Reserve."
Health spending per capita in Scotland has dropped due to the SNP ringfencing funding in order to push their IndyRef2 agenda as well as to sort out the various messes they've created. E.g. CalMac ferries and the IT fiasco, to name two.
Rather than use the £20 million more appropriately, the SNP are determined to waste it on an IndyRef2 bid. The election results suggests the SNP does not have the numbers to win it.
Of the 100% of Westminster GE seats in 2019:
SNP = 45%
Conservatives, Labour, Lib Dem = 55%
I note that John Swinney has had to correct himself after saying a majority of Scottish seats is all the SNP needs to win in a Westminster GE.
www.theguardian.com/politics/2022/jun/29/john-swinney-sows-confusion-over-snp-claims-on-independence-mandate
Sturgeon herself had said the SNP needed to win a majority of all votes should the Supreme Court rule her Government is acting ultra vires. She included winning a majority of all GE votes in Scotland in that.
Since the constitution is reserved to Westminster under the terms of the Scotland Act, the SNP cannot stage a referendum legally.
In that case, Sturgeon thinks she can turn the GE into a de facto referendum on independence.
Whatever Sturgeon may think, a GE is NOT equivalent to a referendum on constitutional matters. What Sturgeon is attempting here is straight out of the Sinn Féin play book - claim the 1918 GE is a de factor referendum even though SF got 46% which wouldn't win a referendum! And the SNP want to try the same trick in 2023.
SNP obviously don't realise that the 1918 election wasn't what achieved independence for the Republic of Ireland. Violence did and that is what really partitioned the island into two separate countries. The warning from history is there for the SNP and Scottish Nationalists - you could end up partitioning Scotland by your own actions.
I guess that was the true nature of SF Michelle O'Neill's visit a while ago to Bute House. Thankfully, Scotland in 2023 will not turn to terrorism for this and Sturgeon's ideas only has very limited value for her party.
Last time, the SNP got 45% of the vote in the Westminster election. The numbers aren't there to win a Referendum on Independence.
So, the £20 million is better spent on what the people need AND want TODAY. 🙄
First you've seen of the figure?! The 2014 referendum cost £15.8 million. This is 2022 going into 2023, so costs don't stay the same nearly 10 years on. 🧐