Annex B: Gender pay gap

The gender pay gap is calculated as the difference between average hourly earnings (excluding overtime) of men and women as a proportion of average hourly earnings (excluding overtime) of men’s earnings. A positive pay gap means that men earn more than women on average, and a negative pay gap means that women earn more than men.

Annex A: Employee diversity data

The following charts show the composition of the Revenue Scotland staff body, broken down according to their protected characteristics. Data on Revenue Scotland staff is given for each of the previous three years.

The composition of Revenue Scotland staff is compared to data on Scotland's working age population. Comparator data on age and gender is taken from the National Records of Scotland’s 2024 mid-year population estimates for all people aged 16-65.

Consultation now live on modernising communications from Revenue Scotland

Scottish Government has today announced a consultation on modernising Revenue Scotland’s tax administration framework, specifically relating to communications from Revenue Scotland to taxpayers. You can view this consultation online here: 

Modernising Revenue Scotland’s tax administration framework: communications from Revenue Scotland to taxpayers - Scottish Government consultations - Citizen Space

Employee diversity data

We provide at Annex A diversity data on our employees. Employee data remains an area of challenge for us, despite being a growing organisation of 108 employees (March 2026). Much of the data we have on our staff is subject to suppression, as shown in Annex A, and results can be skewed by missing or out-of-date information. The data should be interpreted in that light.

Mainstreaming equality

At Revenue Scotland, we consider equalities as part of everything we do and everyone in the organisation has a part to play. Our 2024 Report takes the view that mainstreaming the equality duty will deliver further benefits to the people we serve, such that:

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