A review of people on incapacity benefit has found 27% of Scottish claimants fit to work, the lowest figure across the UK regions.
In Wales 35% of claimants were reassessed as capable of some form of work by the Department of Work and Pensions, and in England the figure was 32%.
The overall UK figure was 32%, according to the DWP, which released figures from the 566,760 reassessment cases it has completed to May 2012.
The Work Capability Assessment programme began in October 2010 with trials in Aberdeen and Burnley and was rolled out nationally in April 2011.
The process is expected to take three years to complete.
Out of the 65,430 cases completed in Scotland, Clackmannanshire was home to the largest percentage of people claiming sickness benefit that were deemed fit to work, at 40%.
The area was followed by Falkirk and Stirling on 35%.
The Orkney and Shetland Isles had the smallest proportion at 7% followed by the Western Isles on 9%.
The three islands are bottom of the UK table which sees the City of London at the top with 56% assessed as fit to work.
In Scotland, of the 73% entitled to incapacity benefit, 30% will receive unconditional support as they are too ill or disabled to work, and 43% were placed in the Work Related Activity group, which means they are too ill or disabled to work but will be expected to take steps towards an eventual return to work when they are able.