A significant number of civil servants employed by the Scottish Government are living outside of Scotland, with some residing internationally, to avoid the nation's higher income tax rates. Figures indicate that 156 members of the Scottish Government's core workforce are based south of the border in other parts of the UK, while an additional 18 are located abroad, including in countries such as Spain and Poland.
These civil servants are able to perform their duties remotely, enabling them to maintain their positions while residing in locations with more favorable tax regimes. In Scotland, individuals earning above £33,493 pay more in income tax than their counterparts in other parts of the UK due to policies implemented by the Scottish National Party (SNP) government.
For example, those earning £45,000 pay £396 more in income tax annually in Scotland compared to elsewhere in the UK. This difference increases with salary, amounting to £1,496 more for those earning £50,000, £2,050 more at £75,000, and £3,300 more at £100,000. For higher earners, the disparity is even greater, with individuals earning £1 million paying £31,431 more in Scottish income tax.
Alastair Cameron, chairman of the Scotland in Union campaign group, which obtained the figures through a freedom of information request, criticized the government's tax policies. He stated that the Scottish Government has made Scotland a more expensive and complicated place to live from a taxation standpoint, and that the fact its own staff prefer the tax regimes of England and Wales should signal the inadequacy of its high-tax approach.
Separate data from The Times newspaper revealed that over 1,000 staff employed by Scotland's health boards also live in other parts of the UK. Between 2023-24 and 2025-26, the number of health board workers registered as living outside Scotland increased from 703 to 1,095, according to figures from seven health boards.
Scottish Government projections suggest that 43% of Scottish taxpayers will pay more income tax this financial year than if they lived in England. While lower earners may save up to £40 annually, the increased tax burden for many workers is substantial.
Miles Briggs, Scottish Conservative health and care spokesman, commented that the tax revenue collected may be less than anticipated due to these punitive rises. A Scottish Government spokesperson maintained that its taxation approach means most people in Scotland pay less than they would in other parts of the United Kingdom.