SNH is facing an employment tribunal

The Public and Commercial Services union claims that evidence given to the Scottish Parliament did not include the cost of the new building.

SNH strongly denied the accusation.

Deputy Finance Minister Tavish Scott said the union "has not got this one right" and added that he hoped the costs would prove to be "robust".

SNH said that the cost of transferring 270 jobs to Inverness would be �22m.

But the PCS claimed that this figure does not include the projected cost of new buildings in Edinburgh and Inverness over the next 30 years - as required by Treasury rules.

The finance committee has been asking straight questions, they must be given straight answers Albie O'Neill PCS

It said the real price tag for the relocation is nearer �44m.

SNH rejected the claim, insisting that the figures it submitted are adequate.

Mr Scott, who is due to be questioned by the parliament's finance committee on Tuesday, said he welcomed the union's involvement in the process.

He said: "It doesn't appear to me that the union has got this one right, although I accept its involvement in this matter and its need to be interested in this on behalf of its staff representatives.

'Robust' costs

"What we want to do in conjunction with the finance committee is look properly at the figures and that's what we'll do tomorrow (Tuesday) morning."

The minister said he "believed strongly" in the relocation policy and said it was important not to "simply recreate Whitehall in Edinburgh".

"I appreciate that this can cost money but the long-term advantages, both in financial and efficiency terms, are important.

"The �22m is based on the three year costs which have been submitted to the finance committee, which have been given to the committee by SNH. We hope they're robust but are subject to discussion."

Earlier, PCS negotiations officer Albie O'Neill said: "The decision announced in March last year was based on a report which everyone knew to be incomplete in terms of costs."

He said the finance committee should be given straight answers to straight questions.

An SNH spokesman said: "We have provided the finance committee with the costs which were given to ministers in the project plan, and made clear the basis on which those were calculated.

'Nothing hidden'

"These were not intended to cover the long-term costs of the new Inverness headquarters, but looked at the actual predicted cost over the next three years.

"We are in the process of responding to a request from the committee for additional information. Nothing is being hidden."

The spokesman added: "The board and management of SNH are very aware of the difficulties being faced by staff and are doing all they can to work with staff, their trade unions and the executive to make relocation to Inverness as attractive as possible and to ensure that those who are unable to relocate are properly looked after."

An employment tribunal into the relocation of the headquarters is due to begin on Wednesday in Edinburgh.

The tribunal application was lodged by the PCS because it believes the Scottish Executive prevented SNH from entering into meaningful talks about avoiding compulsory redundancies.