The annual tax take for Scotland was £11.95bn in 2020-21, up marginally from £11.8bn the previous year, with 2.5m Scots liable for tax. However, just over half the population (51%) paid only 11% of tax.

Higher rate and top rate taxpayers accounted for around 15% of the Scottish income tax population in 2020-21 and contributed around 60% of tax paid, according to the latest National Audit Office (NAO) report.

Around 15,000 (0.6%) of taxpayers in Scotland paid the top rate, but they contributed 16% of total tax take at £1.9bn.

A third of taxpayers fell into the higher rate 41p tax band, which affects anyone earning £43,663 upwards in Scotland, and paid £5.1bn, accounting for 43.7% of all tax paid.