Non Scottish domiciled Scottish Government employees: FOI release

Information request and response under the Freedom of Information (Scotland) Act 2002.

Information requested

You asked How many Scottish Government employed or funded civil servants, secondees, apprentices and contractors, broken down by grade including senior civil servants are non-domiciled (with a nonScottish tax code for example) in Scotland?.


The following information is accurate as at 27/12/2023. Please note that HMRC can notify us of tax code changes daily.

There are currently 51 employees with a Scottish address who do not have a Scottish tax code. These are broken down by grade below:

Grade Volume
2nd Officer (Masters Cert). 1
A3 7
A4 2
B1 4
B2 9
B3 6
C1 3
C2 3
Fee Paid 14
Fee Paid & SS - Fee Paid 1
SCS - Deputy Director 1. 1

Please note we are unable to access the tax information for any inward secondees or contractors who are paid by third parties.

About FOI

The Scottish Government is committed to publishing all information released in response to Freedom of Information requests. View all FOI responses at


Please quote the FOI reference
Central Enquiry Unit
Phone: 0300 244 4000

The Scottish Government
St Andrews House
Regent Road

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