Dozens of Police Scotland staff and officers are not subject to Scotland's higher income tax rates by maintaining their primary residences in England, Wales, or Northern Ireland. Official data indicates a recent increase in the number of employees for the single national police force living outside of Scotland.
Police Scotland currently lists 48 staff or officers whose main residence is in another part of the UK, an increase from 46 in the previous year and 38 in the 2023/24 period. A freedom of information request revealed that 43 employees have their primary residence in England, four in Northern Ireland, and one in Wales. The force stated it has no employees living outside the UK.
Scotland's income tax rates, set by SNP ministers, result in higher tax burdens for individuals earning over £33,493 compared to other UK nations. For example, an employee earning £60,000 annually pays approximately £1,750 more in income tax in Scotland than they would in England. This disparity grows with higher salaries, reaching up to £5,185 more for those earning £125,140.
Police officers' salaries in Scotland start at £34,001 or £36,995 for constables, rising with rank. Sergeants earn between £56,455 and £61,036, and inspectors between £67,491 and £74,853. At executive levels, salaries can exceed £170,000.
Those Police Scotland employees who list their main residence outside Scotland can achieve substantial tax savings compared to their colleagues working within the country. A Police Scotland spokesperson commented that the force recruits officers from across the UK, and some may choose to list residences outwith Scotland for various reasons.
Previous figures from the Scottish Government showed 156 members of its core workforce living south of the border and 18 based abroad. Data from seven NHS boards also indicated 1,095 workers registered as living outside Scotland in 2025/26.
Scottish Labour finance spokesman Michael Marra has voiced concerns that the SNP's tax regime is impacting public sector workers and contributing to the decline of public services. He called for SNP ministers to provide details on public sector reforms and their impact on workers.