Scottish civil servants even live outside of Europe just to avoid SNP’s taxes
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.
In short
- 156 Scottish civil servants live outside Scotland, 18 abroad, avoiding higher SNP taxes
- Scots earning over £33,493 pay more income tax than rest of UK
- NHS staff living outside Scotland also rising sharply, up to 1,095 in 2025-26
Steelman: both sides, in good faith
The strongest fair case each way — we don't pick a winner.
The case for
The figures may suggest that higher Scottish income tax is influencing where some public servants choose to live, particularly when remote working makes residence outside Scotland practical. Supporters of lower taxes argue that retaining more of their earnings is a reasonable consideration for workers and that Scotland risks making itself less attractive to skilled staff if the tax gap grows.
The case against
The figures show where staff live, but do not establish that tax differences caused them to move or take jobs elsewhere; personal, family and career reasons may also explain the pattern. The Scottish Government can argue that its tax system asks higher earners to contribute more while leaving most residents paying less than they would elsewhere in the UK, and that residence outside Scotland does not by itself show public services are losing staff.
Explained simply
The Scottish Government has a core civil service workforce whose staff carry out government work, including from home. Income tax rates differ between Scotland and the rest of the UK, with some higher earners in Scotland paying more.
The SNP has led the Scottish Government since 2007 and sets Scotland’s income tax bands for most earnings. The Scottish Conservatives and campaign group Scotland in Union say higher taxes may encourage some officials to live elsewhere; the government says most people in Scotland pay less tax than they would elsewhere in the UK.
The issue matters because where public-sector staff live can affect recruitment and how the workforce is distributed. Tax is one possible factor, alongside remote working and personal circumstances.