The prosecution service was considering at least 3,400 deaths linked to Covid-19 as of 8 April.

The data, released to BBC Scotland, is part of a wider investigation to determine whether the deaths should be subject to the controversial fatal accident inquiry (FAI) mechanism or prosecution.

According to the figures, some individual care homes accounted for a significant number of deaths.

HC-One’s Orchard Care Centre in Clackmannanshire accounted for 19 per cent of that council’s total fatalities, which stands at 110.

Deaths were higher on average in homes where the provider owns one facility as opposed to a chain.

For example, 25 deaths were reported in the one home operated by BUPA Care Homes, while 195 deaths were reported across Advinia’s 11 homes, averaging to roughly 17 per residence.

A Scottish government spokeswoman said the Crown Office data was “consistent with the findings” of a Public Health Scotland report which “did not find statistical evidence that hospital discharges of any kind were associated with care home outbreaks”.

She added: “We mourn every death from Covid and express our sympathy for all those who have lost loved ones, and for the distress and grief experienced by individuals and their families.

“As the first minister and health secretary have previously said the Scottish government will continue to learn lessons from the Covid-pandemic and, subject to the outcome of the election, intends to have a full public inquiry which considers all aspects of how the pandemic has been handled, including the impact on care homes and their residents.”

Health Secretary Jeane Freeman has said the Scottish government “didn’t respond quickly enough to what was needed in our care homes”.

A spokesman for the Crown Office said: “CDIT [Covid-19 Deaths Investigation Team] is working together with other agencies including the Health and Safety Executive, local authorities and the Care Inspectorate to ensure that appropriate investigations are undertaken in relation to these deaths.

“These arrangements will ensure that the circumstances of each death can be fully considered by this dedicated team, and appropriate decisions made about any further investigation required, whether criminal or non-criminal.”