"The Tory claim that the NHS can be funded by a Brexit dividend is simply not credible as the United Kingdom will be paying £40 billion to leave the EU", Ms Robison told the BBC's Good Morning Scotland.
'The fact that we're no longer sending vast amount of money to the European Union once we leave the European Union and we as a country will be contributing a bit more'. "Let's fund our NHS instead", said the slogan, infuriating the Remain campaign which bitterly disputed the figures.
Today Theresa May will formally announce a new 10-year NHS funding plan already trailed over the weekend.
The Prime Minister has also said that "across the nation taxpayers will have to contribute a bit more in a fair and balanced way to support the NHS we all use".
She also signalled that the NHS faces a fresh shake-up with ministers preparing to ditch David Cameron's controversial health reforms in a drive against waste and bureaucracy.
But she added: 'It is essential that as more details of her long-term plan are announced, general practice is recognised for the vital role it plays in delivering safe, effective patient care in the community, and keeping the entire NHS sustainable'.
"That's not just me that's saying that, but we've had the health committee chair Dr Sarah Wollaston calling it tosh and criticising the UK Government for treating the public like fools and of course we've had the Institute for Fiscal Studies saying there's no Brexit dividend".
Much ado has been made about Theresa May's announcement this Monday that the National Health Service (NHS) will be receiving £20 billion by 2023.
Scottish Labour's health spokesman Anas Sarwar said: "This is an uncosted announcement with a "Brexit dividend" promise plucked straight from the magic money tree, and even then it falls short of what the health service needs to stand still".
Proposals under consideration for funding the pledge alongside the Brexit dividend are believed to include freezing the thresholds for the personal allowance, the rate at which people start paying income tax, and for the 40p rate from April 2020.
He warned: "There is no Brexit dividend".
"An average 3.4 per cent increase in NHS funding would be welcome but historically unremarkable, a little less than the long-run trend of 3.7 per cent", said Tom Kibasi, director of the IPPR think tank. What kind of tax increase this would amount to remains a Cabinet secret.
As health professionals experiencing the effect of chronic under-investment in our health service we welcome the Prime Minister's pledge of greater investment for the NHS. This is unsustainable and we call on the Prime Minister to specifically address this in the detail of her plans, ' she said.