That's according to statistics looking at the survival rates of firms started in 2001 and registered for VAT. In Glasgow, just over six out of ten had lasted the distance three years later.

The figures, from accountants Grant Thornton, suggest that Northern Ireland is the place to be for successful start ups. Almost 75% of firms opened there were still going strong after three years.

Andrew Godfrey, from Grant Thornton, is a little confused about Scotland's failure rate.

He told The Scotsman:

"I think it's probably the fact that we're operating in a fairly remote part of the economy, which is less buoyant than the south of England. For whatever reason, there also seems to be a less entrepreneurial culture up here."