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Scotland's Top 100 Earners

The Scotsman has published a list of the top 100 earners in Scotland.

Published in four parts, the feature lists each earner by name, occupation and position, and annual estimated income. At number 100 is artist Jack Vettriano with £260,000 and at number one is author JK Rowling with an annual estimated income of £31.2 million.

The newspaper explains the methodology behind its calculations, and includes additional coverage such as ‘Top earners taking home more than £1m’and ‘Landed with a cash crisis’.

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The Scotsman acknowledges that it has omitted four very wealthy individuals from the list. Tom Hunter, David Murray, Sir Angus Grossart and Chris Gorman were not included because “it is impossible for us to make an accurate assessment of their income because of the labyrinth of company structures that have been created.”

The figures used by The Scotsman cover the period from 1 August 2002 to 1 August 2003.

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