The SNH HQ is situated in a constituency held by a Lib Dem MSP

The relocation policy, introduced in 1999, aimed to spread the benefits of devolution throughout the country.

The Conservatives said 92% of jobs shifted under the policy had gone to seats held by the coalition parties.

However, an executive spokesman said relocation decisions were based solely on economic and social factors.

Conservative finance spokesman Derek Brownlee MSP said 2,580 public sector jobs were relocated between 1999 and 2006, and 2,377 of these had gone to Labour or Liberal Democrat constituencies.

He said: "Although people have long suspected that relocation decisions are taken on the grounds of political expediency rather than on an objective basis, the fact that 92% of jobs shifted under this policy have gone to seats held by the Labour and Liberal Democrats is a scandal.

There are a number of criteria that we consider when taking relocation decisions, but the political hue of the constituency is not one of them Scottish Executive spokesman

"Real people are affected by these decisions and they should not be treated as pawns in a political game by this cynical government."

A storm of protests was sparked in 2003 when Scottish Natural Heritage was told to move from Edinburgh to new headquarters in Inverness at a cost of more than �21m.

The move saw 210 jobs go to the Ross, Skye and Inverness West constituency, where Liberal Democrat John Farquhar Munro is the MSP.

However, a spokesman for the Scottish Executive strongly denied the Conservative's claims.

"There are a number of criteria that we consider when taking relocation decisions, but the political hue of the constituency is not one of them," he said.

"It's a decision that's taken by ministers based on a number of factors, but certainly not which MSP is in the constituency."

Earlier this year a report by the Auditor General for Scotland found that the benefits of the relocation policy were unclear.

Of the 73 first-past-the-post constituency seats in Scotland, Labour holds 46 and the Lib Dems 13.

The SNP has eight seats and the Conservatives have three.

The others are held by independents and the presiding officer.