To explain the calculation:

5,522 people died after receiving the vaccine versus 741 people died after catching the delta variant, so the ratio is:

5,522 / 741 = 7.45

However, the vaccine deaths relate to a 28 day period after receiving the vaccine, whereas the delta variant deaths relate to a 30 day period after testing positive for the delta variant. We must therefore adjust the figures to take into account the comparative periods for recording a death:

(5,522 / 741) x (30 / 28) = 7.98

However, the vaccine deaths relate to just Scotland, whereas the delta variant deaths relate to the entire UK. We must therefore adjust the figures to take into account the comparative populations:

(5,522 / 741) x (30 / 28) x (66,800,000 / 5,466,000) = 97.58

Finally, the total deaths in each case cover similar, but not identical, periods of time. The vaccine deaths occurred over 186 days, whereas the delta variant deaths occurred over 183 days. We must therefore adjust the figures to take into account the comparative periods over which the deaths occurred:

(5,522 / 741) x (30 / 28) x (66,800,000 / 5,466,000) x (183 / 186) = 96.00