Rachael Hamilton, deputy leader of the Scottish Tories, said Gray’s “apology is embarrassing” and claimed he was “treating the public like fools” in the same way as his disgraced predecessor, Michael Matheson.

She demanded that he reimburse the taxable cost of the car journeys and urged John Swinney to order an inquiry into whether Gray had breached the ministerial code of conduct.

Speaking outside Holyrood House after the statement, the First Minister admitted a “perception has been created which is regrettable” but insisted “the matter is closed”.

Asked about the presence of family members in Mr Gray’s ministerial car, Swinney said his wife and son had accompanied him in his limousine to last weekend’s Remembrance Sunday in Edinburgh.

The furor erupted after The Telegraph revealed last month that almost £25,000 of taxpayers’ money was used to send SNP ministers, including Mr Swinney, to Germany to support Scotland on the euro.

Mr Gray is the MSP for Airdrie and Shotts in Lanarkshire but is Orkney-born and supports Aberdeen. He has previously courted controversy after admitting he was “in line” for Oasis tickets while chairing a panel on Alzheimer’s disease at an SNP conference.

“I shouldn’t have let the situation develop”

In his statement, he said: “It is a matter of regret to me that, by attending four Aberdeen games, I have given the impression of acting more like a fan and less like a minister.

“I of course attended other football matches – Scotland national team matches – and other sporting events, but when it comes to domestic football I should have made sure I went to see teams other than Aberdeen.

“It wasn’t planned that way, but I shouldn’t have let that situation develop. I should have made sure I attended a wider range of games and not just Aberdeen and I apologize for my mistake.”

However, he insisted his attendance at all four matches – three at Scotland’s national stadium Hampden Park in Glasgow and one at Aberdeen’s home ground in Pittodrie – were all part of his ministerial duties.

Mr Gray said he had attended to “show my support and the Scottish Government’s support for the sport’s governing bodies, competitors and officials”.

But Mrs Hamilton said: “This scandal calls for a ministerial code inquiry because it looks like Neil Gray has misused taxpayers’ money for his own benefit. The SNP must agree to launch one now.

“Bringing family members and guests to these matches, in limousines paid for by the taxpayer, confirms beyond doubt that these meetings were not government business, but a fun way to watch football. The taxpayers have been defrauded and Neil Gray must now pay them back in his whole.”