Civil servant residency tax rates statistics: FOI release

Information requested

1. What absolute number and what proportion of the Scottish Government’s 16,435 civil servants are paid enough that they would pay a higher rate of tax in Scotland than in England?

2. What absolute number and what proportion of the 280 Scottish Government civil servants declared as paying English tax rates are paid enough that they would pay a higher rate of tax in Scotland than in England?

3. How much more or less income tax would have been raised in Scotland in total, had all of the 280 civil servants in question resided in Scotland for income tax purposes?

4. How much more or less income tax would have been raised in any part of the UK in total, had all of the 280 civil servants in question resided in Scotland for income tax purposes.

5. For comparison, how many staff of Scottish companies employed in Scotland are registered as paying income tax in England? What proportion of these companies’ total employees does this account for?

Response

I have provided below the information you have requested where this is held by the Scottish Government.

1. The absolute number and proportion of the Scottish Government’s 16,435 Civil Servants who are paid enough that they would pay a higher rate of tax in Scotland than in England.

Those earning more than £27,850 pay more income tax in Scotland, than they would in the rest of the UK (Scottish Income Tax 2023-24: factsheet - gov.scot (www.gov.scot).

This data is correct as at 30th September 2023 (the closest date in line with the most recent official quarterly workforce statistics return to Cabinet Office) and covers the 16,152 Civil Servants in the SG Main Bargaining Unit, and Marine Bargaining Unit (Seafarers). These Units are made up of the following bodies:

• Accountant in Bankruptcy
• Disclosure Scotland
• Education Scotland
• Food Standards Scotland
• National Records of Scotland
• Revenue Scotland
• Scottish Charity Regulator
• Scottish Government Core
• Scottish Fiscal Commission
• Scottish Housing Regulator
• Scottish Public Pensions Agency
• Social Security Scotland
• Student Awards Agency Scotland
• Transport Scotland
• Marine Scotland Seafarers

Of these 16,152 Civil servants, 13,269 or 82% were earning above the threshold of £27,850 at 30th September 2023.

2. The absolute number and proportion of the 280 civil servants paying UK tax rates who earn over £27,850 (see answer to question 1).

I would like to take the opportunity to clarify that the 280 individuals you have referenced from a previous FOI response was overstated and included information that was outwith and not relevant to the scope of the request. This has been corrected separately with the original requestor.

Using data taken from the September 30th 2023 snapshot (for the reasons explained in our response to question 1), and based on salaries as at that date, there were a total of 170 civil servants employed in the Scottish Government Main and Marine Seafarer Bargaining Units who had both a recorded address in England and were taxed under English tax codes. See our response to question 1 for a list of relevant bodies.

Of these 170 Civil servants, 157 or 92% were earning above the threshold of £27,850.

Please note that for all information provided, the Scottish Government is reliant on HMRC to provide accurate tax codes, based on home addresses. Given the data provided is simply a data snapshot on a specific date, there may be staff in the process of relocating to Scotland, or who have since moved to Scotland, and their tax code is in the process of being updated by HMRC.

3. How much more or less income tax would have been raised in Scotland in total, had all of the 280 civil servants in question resided in Scotland for income tax purposes?

The Scottish Government does not have the information you have asked for because the Scottish Government does not hold details for the relevant individuals of what income tax they would have paid if each of the relevant individuals were domiciled in Scotland under the same terms.

This is a formal notice under section 17(1) of FOISA that the Scottish Government does not have the information you have requested.

4. How much more or less income tax would have been raised in any part of the UK in total, had all of the 280 civil servants in question resided in Scotland for income tax purposes?

The Scottish Government does not have the information you have asked for because the Scottish Government does hold details for the relevant individuals of what income tax they would have paid if each of the individuals were domiciled in Scotland under the same terms.

This is a formal notice under section 17(1) of FOISA that the Scottish Government does not have the information you have requested.

5. For comparison, how many staff of Scottish companies employed in Scotland are registered as paying income tax in England? What proportion of these companies’ total employees does this account for?

The Scottish Government does not hold the data because it is HMRC that collects and administers Income Tax for Scottish Taxpayers and not the Scottish Government.

This is a formal notice under section 17(1) of FOISA that the Scottish Government does not have the information you have requested. You may wish to contact HMRC to request this information. You can contact HMRC at foi.request@hmrc.gov.uk.

About FOI

The Scottish Government is committed to publishing all information released in response to Freedom of Information requests. View all FOI responses at http://www.gov.scot/foi-responses.