Overview

• Her updated Holyrood register shows a £20,000 dividend taken on June 30 and £30,000 in total dividends since January, following a £10,000 withdrawal on January 31.
• Press calculations indicate the June dividend incurred roughly £6,580 in tax versus nearly £8,985 if taken as salary, an estimated saving of about £2,400.
• Dividend taxation is set at UK level and the receipts go to HMRC rather than the Scottish Government, and dividends are not subject to employee or employer National Insurance.
• Sturgeon created Nicola Sturgeon Ltd in 2023 to manage non-MSP income, including a reported £300,000 book advance and a £25,000 ITV election-night fee.
• A spokesperson said she will pay all tax due, while Scottish Conservative finance spokesman Craig Hoy urged greater transparency over the arrangements.