Dozens of Police Scotland employees are avoiding the SNP's higher Scottish income tax rates by registering their main home in England, Wales or Northern Ireland, according to figures obtained under freedom of information law. The number has risen steadily, from 38 in 2023/24 to 43 in 2024/25, 46 last year and 48 now, feeding concerns that public sector staff are increasingly seeking legal ways to cut their tax bills as the gap between Scottish and UK-wide rates widens.

Of the 48, 43 have their primary residence in England, four in Northern Ireland and one in Wales, with none living outside the UK. Anyone earning over £33,493 pays more tax in Scotland than elsewhere in the UK, a gap that grows with salary: someone on £60,000 pays £1,750 more, rising to £5,185 extra at £125,140, while senior officers on executive-level pay of up to £174,216 could pay up to £6,680 more if based in Scotland. Scottish Labour's Michael Marra criticised the SNP's tax regime, while Police Scotland said officers are recruited UK-wide and may list residences outside Scotland for various reasons; similar patterns have also been found among Scottish Government and NHS staff.