The distribution of Treasury funding is fair to all parts of the United Kingdom, the prime minister has insisted.
Gordon Brown also indicated that he would not adjust spending plans in order to help the Scottish government replace council tax with a local income tax.
Ministers in Edinburgh have sought to retain control of £400m in council tax benefit that could be withdrawn if the changes are introduced.
Speaking on Tuesday, Brown insisted that public expenditure would continue to be decided by the Barnett formula, which was agreed more than 30 years ago and been sustained by all governments since.
"The idea that we should either offer more money from the public expenditure settlement or refund something that the Scottish administration wishes to abolish, that is a matter for the Barnett formula," he said.
"We are pretty clear that we have been fair to Scotland, Wales and Northern Ireland by it."
Brown also said that a paper on the operation of the formula would be published.
"I don't think the SNP administration can come to London and say that Scotland has been underfunded," added the prime minister.
"We have tried to be fair to all different parts of the United Kingdom."
