Freedom of information figures show that 156 members of the Scottish Government's core civil service workforce live outside Scotland, mostly elsewhere in the UK, with a further 18 based abroad in countries including Spain and Poland. Campaigners and opposition politicians argue this reflects staff seeking to avoid the higher income tax rates imposed by SNP ministers, since anyone earning over £33,493 pays more tax in Scotland than in the rest of the UK, with remote working allowing many officials to do their jobs without attending an office.

The tax gap widens considerably at higher salaries, with those earning £50,000 paying £1,496 more, rising to £3,300 at £100,000 and £31,431 at £1 million, while lower earners save at most £40 a year compared with living in England. Separate figures reported by The Times found 1,095 NHS staff across seven Scottish health boards were registered as living outside Scotland in 2025-26, up from 804 the previous year and 703 the year before that. Scotland in Union's Alastair Cameron and Scottish Conservative spokesman Miles Briggs criticised the SNP's tax approach, while a Scottish Government spokesman insisted most people in Scotland still pay less tax than they would elsewhere in the UK.