The TaxPayers' Alliance believes that wherever public money is spent, there should be an expectation of transparency and accountability from the body responsible for spending it on behalf of taxpayers. This includes remuneration for senior public officials. This principle applies to devolved administrations as much as it does to any other part of government. While our rich lists have focused on local authorities and other UK bodies in the past, the same principle applies to the devolved administrations.
Scotland has a devolved administrations with significant control over a wide array of public organisations beneath it. These include various quangos, health bodies and universities. The Scottish government has a range of responsibilities including matters relating to the economy, education, health, justice, housing, environment and taxation. Scottish government spending increased by £9.2 billion from 2021-22 to 2022-23 up to £106.6 billion.[1] To cover these costs the Scottish government has implemented a new 45 per cent rate on income between £75,000 and £125,000 as well as an additional 1p increase on the top rate of tax,[2] meaning it has a higher top rate of tax than the rest of the UK.[3]
This note identifies the employees working in publicly funded institutions throughout Scotland including public corporations, health bodies, quangos and universities whose annual total remuneration exceeds £100,000.
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Key findings
- In 2022-23, the Scottish public sector employed at least 1,414 people who received over £100,000 in total remuneration. Of these, 291 employees received over £150,000.
- In 2022-23, the organisation with the highest number of employees with remuneration of more than £100,000 was the University of Glasgow with 209. The University of Edinburgh had the highest number of employees receiving more than £150,000, with 44.
- Universities in Scotland were the public body with the highest number of employees with total remuneration more than £100,000, with 839 in 2022-23. 146 of these staff members received over £150,000.
- The highest remunerated employee in 2022-23 was the principal at the University of Edinburgh, Peter Mathieson, who received £418,000 in total remuneration. Of this, £348,000 was salary, fees and allowances. A further £33,000 was given in benefits in kind and employer’s life cover. A further £37,000 was paid in lieu of employer’s pension contributions.
- The former first minister of Scotland, Nicola Sturgeon, received total remuneration of £135,938 in 2022-23. This was comprised of £97,666 in salary and £38,272 in pension benefits.
- The highest benefits in kind went to Richard A Williams, the principal and vice-chancellor at Heriot-Watt University, who received £41,000 in 2022-23.
- Douglas Millican, chief executive at Scottish Water, received the largest bonus having received £80,000 in 2022-23.[4]
- The largest pension benefit was for Andrew Watt, the assistant chief officer at the Scottish Fire and Rescue Service who received £286,250 in pension related benefits in 2022-23.[5]
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[1] Scottish government, Government expenditure and revenue Scotland 2022-23, 16 August 2023, p.5.
[2] Scottish government, Income tax changes, 5 April 2024, www.gov.scot/news/income-tax-changes/,(accessed 12 April 2024).
[3] HM Revenue and Customs, Income Tax rates and allowances for current and previous tax years, Gov.uk, 15 January 2024, www.gov.uk/government/publications/rates-and-allowances-income-tax/income-tax-rates-and-allowances-current-and-past, (accessed 16 July 2024).
[4] Bonus provided as part of Scottish Water’s annual out-performance incentive plan (AOIP)
[5] As noted in the methodology, pension benefit is not the same as employer pension contributions.