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The public record · Scotland · 32 councils · 2019/20 to 2024/25

Your council tax is up 17.7% in two years. Your councils have trebled the number of staff on six figures.

Over six years they also spent £224m paying people to leave. Every figure comes from their own audited accounts, and nobody had read all 32 sets at once. This is what they contain: six years of senior pay, the money handed to people on their way out, the salaries held inside council-owned companies, and the names behind the initials.

510
staff paid above £100,000 last year, against 170 five years ago
4,897
exit packages, six years, £224m
£460,445
to one director of a company a council owns, more than any chief executive in Scotland
118
households whose entire council tax pays one chief executive

Six figures: the statutory pay-band disclosure covering every employee, in the 28 councils whose 2024/25 accounts were audited in time. Council tax: average Band D across the 32 councils, 2024/25 to 2026/27, excluding water and sewerage. Exit packages: the six years to 2024/25, as disclosed in the audited accounts. Company pay: the body’s own filed accounts. Households: the median chief-executive salary divided by the median Band D bill.

Note 1

Three times as many six-figure salaries

In 2019/20, 170 people working for a Scottish council were paid more than £100,000. Last year 510 were. That is the chart below, going almost straight up. Drop the line to £50,000 and the count runs from 11,564 to 28,426 over the same five years.

Council employees paid above £100,000, counted as the accounts count them
02004002019/202020/212021/222022/232023/242024/25above £100,000, 2019/20: 170above £100,000, 2020/21: 159above £100,000, 2021/22: 200above £100,000, 2022/23: 258above £100,000, 2023/24: 399above £100,000, 2024/25: 510510above £100,000

The 28 councils whose 2024/25 accounts were audited in time, so that the four late audits do not read as a fall

The same count at £50,000

010,00020,00030,0002019/202020/212021/222022/232023/242024/25above £50,000, 2019/20: 11,564above £50,000, 2020/21: 12,840above £50,000, 2021/22: 13,552above £50,000, 2022/23: 16,470above £50,000, 2023/24: 29,646above £50,000, 2024/25: 28,42628,426above £50,000

Basis The statutory pay-band disclosure, in £5,000 bands, covering every employee. Both charts count staff above a fixed cash threshold, exactly as the accounts do, so inflation is doing some of the work: £100,000 in 2019/20 money is £124,212 today, and counting above that restated line instead gives 170 then against 115 now. Those real-terms counts are in the JSON for every council and every year, along with the same test run on the median Scottish wage. The 2023/24 spike is the backdated 2022/23 teachers’ pay award, paid in April 2023, and the accounts say so themselves.

Note 2

The goodbyes

Scotland’s councils spent £224m on 4,897 gold plated exit packages between 2019/20 and 2024/25, which is £37.4m a year, every year, to pay people to stop working there. 675 of them were worth more than £100,000 each, and between them those 675 took half the money.

2019/20£53.7m1,307 packages
2020/21£29.4m698 packages
2021/22£27.5m593 packages
2022/23£18.7m447 packages
2023/24£54.7m988 packages
2024/25£40.4m864 packages

Total cost of exit packages, all 32 councils, per year

Where it went

CouncilSix-year costPackages
North Lanarkshire£45.6m659
Renfrewshire£25.1m342
Glasgow City£21.0m258
North Ayrshire£14.1m247
Aberdeenshire£13.4m503
Fife£13.2m233

The largest single packages

CouncilYearBand
North Lanarkshire2021/22£550,001–£600,000
North Lanarkshire2024/25£550,001–£600,000
Highland2019/20£450,001–£500,000
Aberdeen City2023/24£450,000–£499,999
East Dunbartonshire2023/24£400,001–£450,000
North Lanarkshire2024/25£400,001–£450,000

Basis Every council discloses its exit packages by cost band in its audited accounts. For most of them the cost covers pension strain and added years as well as the money paid to the person leaving, and each council’s page carries the wording it used that year. The bands name nobody, and neither does this record.

Note 3

The pay you won’t find in the council’s accounts

Councils moved leisure centres, museums, buses and property into companies and trusts that they own. The people running those bodies are paid outside the council’s own remuneration report, where the register does not reach. The best paid of them earns more than any council chief executive in Scotland.

£460,445went to the best-paid director of Edinburgh Trams Ltd, a company owned by City of Edinburgh Council. The middle-ranking Scottish council chief executive was paid £166,528 in 2024/25.

BodyPostSalaryYear
Edinburgh Trams Ltd
City of Edinburgh
Lea Harrison
Highest paid directorcorroborated
£460,4452025
Scottish Event Campus Ltd
Glasgow City
Highest paid director£272,0752024/25
Lothian Buses Ltd
City of Edinburgh
Sarah Boyd
Highest paid directorcorroborated
£226,0002025
Edinburgh International Conference Centre Ltd
City of Edinburgh
Marshall Dallas
Highest paid directorcorroborated
£199,3652024
Culture and Sport Glasgow (Glasgow Life)
Glasgow City
Susan Deighan
Chief Executive
£165,3752024/25
Transport for Edinburgh Ltd
City of Edinburgh
George Lowder
Highest paid directorcorroborated
£139,0002024
Tayside Contracts Joint Committee
Angus
Keith McNamara
Managing Director
£136,0002024/25
Bon Accord Support Services Limited
Aberdeen City
Louise Henderson
Highest paid directorcorroborated
£123,0002025/26

Basis 23 bodies across 15 councils so far, read from the companies’ and charities’ own filed accounts. Many of them disclose a pay band and no name. Where no document gives the name, this record leaves it blank instead of inferring one.

Note 4

One salary, 118 households

The middle-ranking Scottish chief executive was paid £166,528 in 2024/25. At the middle Band D bill of £1,416, the whole year’s council tax from this many households goes on that one salary:

118

Basis The median of the 32 councils’ chief-executive salaries, and the median of their Band D charges in the same year, excluding water and sewerage. Your own council’s figure is on its page.

Note 5

Officers and members

267 senior officers were paid £28.8m in salary in 2024/25. In the same year the 665 elected councillors, the ones you can actually vote out, cost £28.4m between them.

267 senior officers£28.8m
665 councillors£28.4m

Basis The officers’ figure is salary as disclosed, before employer pension contributions, so it understates what they cost. The councillors’ figure is the total printed in each council’s remuneration report, which for most of them includes expenses and for a few includes employer costs, noted council by council. It covers the 28 councils with audited 2024/25 accounts.

The register

Find your council

CouncilOfficers >£100kTheir salariesChief executiveExit packages, 6 yrsHouseholds
Aberdeen City
2024/25
8£1,084,919£188,684£12.8m127
Aberdeenshire
2024/25
7£949,596£187,237£13.4m134
Angus
2024/25
6£726,492£160,175£1.2m122
Argyll and Bute
2024/25
3£399,129£152,645£4.5m103
City of Edinburgh
2024/25
6£945,574£195,905£10.4m135
Clackmannanshire
2023/24audit late
4£446,873£123,932£1.8m88
Dumfries and Galloway
2024/25
7£897,675£177,009£3.2m133
Dundee City
2024/25
7£968,781£177,218£3.0m119
East Ayrshire
2024/25
7£893,490£160,183£6.6m108
East Dunbartonshire
2023/24audit late
6£718,972£122,890£2.4m87
East Lothian
2024/25
10£1,139,308£132,466£1.1m92
East Renfrewshire
2024/25
6£774,907£143,109£6.5m101
Falkirk
2024/25
6£764,932£166,528£8.6m122
Fife
2024/25
4£640,032£198,657£13.2m143
Glasgow City
2024/25
7£1,022,703£190,758£21.0m127
Highland
2024/25
7£887,344£184,000£1.2m129
Inverclyde
2024/25
6£748,252£147,031£3.6m95
Midlothian
2024/25
4£480,902£137,928£1.1m91
Moray
2024/25
4£505,277£170,572£1.3m119
Na h-Eileanan Siar
2024/25
2£234,847£130,998£2.8m101
North Ayrshire
2024/25
8£981,735£166,528£14.1m115
North Lanarkshire
2024/25
8£1,087,772£201,400£45.6m152
Orkney Islands
2024/25
5£579,018£131,048£714,00096
Perth and Kinross
2024/25
13£1,491,465£163,305£2.6m116
Renfrewshire
2024/25
4£597,156£174,470£25.1m121
Scottish Borders
2024/25
7£785,578£152,389£458,698112
Shetland Islands
2024/25
6£712,668£131,195£295,000104
South Ayrshire
2024/25
8£1,004,767£161,677£4.8m111
South Lanarkshire
2024/25
7£1,120,013£195,065£149,162150
Stirling
2023/24audit late
3£344,271£138,071£5.2m93
West Dunbartonshire
2023/24audit late
7£790,944£144,584£2.7m103
West Lothian
2024/25
10£1,311,555£171,596£2.6m123

“Households” counts the Band D households whose entire annual council tax it takes to pay that chief executive’s salary. Pension totals leave out 3 officers whose contribution the accounts did not disclose. Four councils stop at 2023/24 because their 2024/25 audits were not finished: Clackmannanshire, East Dunbartonshire, Stirling and West Dunbartonshire.