# Scotland's Top 100 Earners

- Link: https://fundraising.co.uk/2003/09/22/scotland039s-top-100-earners/
- Published: 2003-09-22T23:00:00+01:00
- Author: Howard Lake

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.

 

 

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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’.

 

 

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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