The TaxPayers' Alliance has published its annual Town Hall Rich List, with Scottish local government fatcats once again featuring prominently in the research.

The UK's top earner in 2023/24 was former Glasgow City Council chief executive Annemarie O'Donnell whose total remuneration package including salary and pension payments amounted to £567,317.

Marshall Dallas, the chief executive of Edinburgh International Conference Centre (EICC), a subsidiary of City of Edinburgh Council, received the year's largest bonus – a tidy £51,904.

John O’Connell, chief executive of the TaxPayers' Alliance, said: "It's a record-breaking year in many respects for taxpayers as the country hurtles towards a record tax burden, all while the public sector continues to feather its nest.

READ MORE: Pay restraint call as figures show 345 Scottish town hall fatcats are earning more than £100k

"As our latest Town Hall Rich List demonstrates, the number of council staff with six-figure remuneration packages has surged at the same time that services are being slashed and council tax is being hiked above inflation.

"Local residents can look up their own authority in our list and judge the quality of services and their council tax bill against the pay packets of their council bosses."

The SDE has published all the figures for Scotland's 32 local authorities, including salary, bonuses, expenses/benefits in kind, compensation for loss of office and pension payments. All are taken from publicly available sources such as annual accounts.

Some 345 Scottish local government employees were paid more than £100,000 last year, up from 311 in the previous 12 months. The total cost to the public purse of these employees was £47,305,908.

Scottish Rich List
Local authority Name Job title Total (£)
Aberdeen City Angela Scott Chief executive 211,930
Aberdeen City Eleanor Sheppard Executive director families and communities 173,674
Aberdeen City Andy MacDonald Executive director - corporate services 164,758
Aberdeen City Gale Beattie Executive director - city regeneration and environment 165,690
Aberdeen City Steven Whyte Director - resources 196,631
Aberdeen City Pamela McKenzie Managing director Bon Accord Support Services Ltd and Bon Accord Care Ltd 138,654
Aberdeen City Alistair Robertson Managing director Sport Aberdeen Ltd 178,824
Aberdeen City Shona Milne Chief education officer 131,280
Aberdeen City Jonathan Belford Chief officer - finance 121,854
Aberdeen City Graeme Simpson Chief officer - children's social work and family support 121,854
Aberdeen City Vikki Cuthbert Interim chief officer - governance (monitoring officer) 103,280
Aberdeen City Jenni Lawson Interim chief officer - governance (monitoring officer) 102,071
Aberdeenshire Jim Savege Chief executive 199,942
Aberdeenshire Laurence Findlay Director of education and children’s services 166,802
Aberdeenshire Alan Wood Director of environment and infrastructure services 166,802
Aberdeenshire Robert Simpson Director of business services 152,902
Aberdeenshire Mary Beattie Head of service (finance) 123,301
Aberdeenshire Karen Wiles Head of service (legal and people) 123,301
Aberdeenshire Leigh Jolly Chief social work officer 123,301
Angus M Armstrong Depute chief executive 158,555
Angus K Lindsay Chief executive and director of children, families and justice (chief social work officer) 138,672
Angus I Lorimer Director of finance (section 95 officer) 130,957
Angus M Williamson Chief executive 130,503
Angus K McIntosh Director of education and lifelong learning (chief education officer) 125,947
Angus A Smith Director of vibrant communities and sustainable growth 125,947
Angus G Dailly Director of infrastructure and environment 125,947
Angus J Buchanan Director of legal, governance and change (formerly legal and democratic services) (monitoring officer) 125,947
Angus S Faulkner Director of hr, digital enablement, it and business support 125,947
Angus K Hunter Chief executive, ANGUSalive 109,238
Argyll and Bute Pippa Milne Chief executive 171,834
Argyll and Bute Douglas Hendry Executive director 141,437
Argyll and Bute Kirsty Flanagan Executive director, section 95 financial officer 141,423
Argyll and Bute Undisclosed Undisclosed 117,500
Argyll and Bute Undisclosed Undisclosed 107,500
Argyll and Bute Undisclosed Undisclosed 102,500
Argyll and Bute David Gibson Head of children and families and criminal justice (section 3 social work officer) 106,460
Argyll and Bute Kevin Anderson General manager, Live Argyll 106,460
City of Edinburgh A. Kerr Chief executive 202,466
City of Edinburgh S Boyd Interim managing director, Lothian buses ltd 218,779
City of Edinburgh P Lawrence Executive director of place 222,216
City of Edinburgh A Hatton Executive director of children, education and justice services 220,916
City of Edinburgh D Smart Executive director of corporate services 218,760
City of Edinburgh L Harrison Managing director, Edinburgh trams ltd 203,405
City of Edinburgh M Dallas Chief executive, eicc 240,401
City of Edinburgh G Lowder Chief executive, transport for Edinburgh 161,418
City of Edinburgh R Hunter Chief executive, capital city partnership 106,122
Clackmannanshire Nikki Bridle Chief executive 152,436
Clackmannanshire Stuart Crickmar Strategic director - partnership and performance 132,406
Clackmannanshire Pete Leonard Strategic director - place, operations and sustainability 132,406
Clackmannanshire Lorraine Sanda Strategic director - place 132,406
Clackmannanshire Undisclosed Undisclosed 102,500
Clackmannanshire Undisclosed Undisclosed 102,500
Clackmannanshire Colin Bruce Chief education officer 112,776
Clackmannanshire Sharon Robertson Chief social work officer 107,268
Clackmannanshire Lindsay Sim Chief finance officer 107,268
Comhairle nan Eilean Siar Malcolm Burr Chief executive 150,402
Comhairle nan Eilean Siar Calum Iain Maciver Depute chief executive 127,867
Comhairle nan Eilean Siar Undisclosed Undisclosed 102,500
Comhairle nan Eilean Siar Norman MacDonald Chief financial officer, section 95 officer 106,147
Comhairle nan Eilean Siar Emma Macsween Depute chief officer ijb 105,695
Dumfries and Galloway Dawn Roberts Chief executive 200,244
Dumfries and Galloway Lorna Meahan Director economy and resources 152,176
Dumfries and Galloway Gillian Brydson Director skills, education and learning 152,176
Dumfries and Galloway Derek Crichton Interim chief executive/director communities 152,176
Dumfries and Galloway James Brown Head of education 131,379
Dumfries and Galloway Stephen Morgan Interim/head of social work 125,246
Dumfries and Galloway Paul Garrett Head of finance and procurement 120,001
Dumfries and Galloway Vladimir Valiente Head of governance and assurance 120,001
Dundee City Gregory Colgan Chief executive 198,957
Dundee City Robin Presswood Executive director of city development 158,842
Dundee City Robert Emmott Executive director of corporate services and s95 officer 158,842
Dundee City Elaine Zwirlein Executive director of neighbourhood services 158,842
Dundee City Audrey May Executive director of children and families 135,763
Dundee City Judy Dobbie Director of leisure and culture Dundee 141,404
Dundee City Diane McCulloch Head of health and community care, Dundee health and social care partnership (chief social work officer) 125,887
Dundee City Undisclosed Undisclosed 107,500
Dundee City Undisclosed Undisclosed 107,500
Dundee City Undisclosed Undisclosed 107,500
Dundee City Undisclosed Undisclosed 107,500
Dundee City Undisclosed Undisclosed 107,500
Dundee City Undisclosed Undisclosed 107,500
Dundee City Undisclosed Undisclosed 107,500
Dundee City Undisclosed Undisclosed 107,500
Dundee City Undisclosed Undisclosed 107,500
Dundee City Undisclosed Undisclosed 107,500
Dundee City Undisclosed Undisclosed 102,500
Dundee City Undisclosed Undisclosed 102,500
Dundee City Undisclosed Undisclosed 102,500
Dundee City Undisclosed Undisclosed 102,500
Dundee City Undisclosed Undisclosed 102,500
East Ayrshire E Fraser Chief executive 180,702
East Ayrshire C McArthur Director of health and social care 155,208
East Ayrshire D Mitchell Chief governance officer 133,531
East Ayrshire L McAulay-Griffiths Chief education officer and head of education 131,897
East Ayrshire J McLachlan Chief financial officer and head of finance and ICT 131,098
East Ayrshire M MacAulay Head of children's health, care and justice services 129,570
East Dunbartonshire No figures supplied No figures supplied
East Lothian Monica Patterson Chief executive 169,811
East Lothian Douglas Proudfoot Executive director - place 147,735
East Lothian Lesley Brown Executive director - education and children's services 147,735
East Lothian Sarah Fortune Executive director - council resources 146,198
East Lothian Undisclosed Undisclosed 107,500
East Lothian Undisclosed Undisclosed 107,500
East Lothian Morag Ferguson Head of corporate support 129,327
East Lothian Thomas Reid Head of infrastructure 129,327
East Lothian Sharon Saunders Head of communities 129,327
East Lothian Lindsey Byrne Acting head of children's services/head of children's services 128,698
East Lothian Nicola McDowell Head of education 126,728
East Lothian Ellie Dunnet Head of finance 122,539
East Lothian Wendy McGuire Head of housing 120,907
East Renfrewshire Julie Murray Chief officer of east Renfrewshire integration joint board 152,864
East Renfrewshire Mark Ratter Director of education 150,606
East Renfrewshire Louise Pringle Director of business operations and partnerships 150,606
East Renfrewshire Caitriona McAuley Director of environment 150,606
East Renfrewshire Margaret McCrossan Head of accountancy/chief financial officer 134,565
East Renfrewshire Raymond Prior Chief social worker 122,811
East Renfrewshire Anthony McReavy Chief executive culture and leisure trust 117,012
East Renfrewshire Gerry Mahon Chief officer – legal and procurement 106,658
East Renfrewshire Steven Quinn Chief executive 104,384
Falkirk K Lawrie Chief executive 197,711
Falkirk Undisclosed Undisclosed 147,500
Falkirk Undisclosed Undisclosed 127,500
Falkirk M Bennie Director of place services 153,350
Falkirk K Algie Director of transformation, communities and corporate services/acting director of children’s services 153,350
Falkirk A Templeman Chief finance officer (section 95 officer) 135,267
Falkirk S Lacey Head of social work children’s services (cswo) 135,267
Falkirk R Naylor Director of children’s services 124,253
Falkirk Undisclosed Undisclosed 107,500
Falkirk Undisclosed Undisclosed 107,500
Falkirk Undisclosed Undisclosed 102,500
Fife Ken Gourlay Chief executive/executive director enterprise and environment 212,302
Fife Eileen Rowand Executive director finance and corporate services 176,224
Fife Michael Enston Executive director communities 176,224
Fife Heather Stuart Chief executive, Fife cultural trust 139,346
Fife Emma Walker Chief executive, Fife sport and leisure trust 124,972
Fife Robin Baird Chief executive, Fife resource solutions llp and cireco (Scotland) llp 128,657
Fife Chris Moir Head of children and families and criminal justice (chief social work officer) 128,911
Glasgow City Annemarie O’Donnell Chief executive 567,317
Glasgow City Peter Duthie Chief executive officer, Scottish event campus ltd 284,810
Glasgow City Alan Burns Executive director, city building (contracts) llp 206,031
Glasgow City Martin Booth Executive director of finance 196,216
Glasgow City George Gillespie Executive director of neighbourhoods, regeneration and sustainability 196,216
Glasgow City Douglas Hutchison Executive director of education services 186,479
Glasgow City Susan Deighan Chief executive, culture and sport Glasgow t/a ‘Glasgow life’ 185,583
Glasgow City William McFadyen Director of finance and development, Scottish event campus ltd 214,252
Glasgow City Gayle Shepherd Director of people and technology, Scottish event campus ltd 199,542
Glasgow City Deborah McWilliams Director of live entertainment, Scottish event campus ltd 195,179
Glasgow City Kathleen Warden Director of conference sales, Scottish event campus ltd 201,011
Glasgow City Daniel Thurlow Director of exhibition sales, Scottish event campus ltd 198,011
Glasgow City Undisclosed Undisclosed 137,500
Glasgow City Pauline Barclay Managing director, city property (Glasgow) llp 149,602
Glasgow City Kevin Rush Director of regional economic growth 146,720
Glasgow City Undisclosed Undisclosed 122,500
Glasgow City Undisclosed Undisclosed 122,500
Glasgow City Undisclosed Undisclosed 122,500
Glasgow City Undisclosed Undisclosed 117,500
Glasgow City Colin Hartley Director of operations, Scottish event campus ltd 158,122
Glasgow City Undisclosed Undisclosed 112,500
Glasgow City Undisclosed Undisclosed 112,500
Glasgow City Jackie Kerr Interim chief social work officer 132,794
Glasgow City Colin Edgar Head of communication and strategic partnerships/director of communications and corporate governance 132,237
Glasgow City Undisclosed Undisclosed 107,500
Glasgow City Undisclosed Undisclosed 107,500
Glasgow City Undisclosed Undisclosed 107,500
Glasgow City Undisclosed Undisclosed 107,500
Glasgow City Undisclosed Undisclosed 107,500
Glasgow City Undisclosed Undisclosed 107,500
Glasgow City Undisclosed Undisclosed 107,500
Glasgow City Undisclosed Undisclosed 107,500
Glasgow City Undisclosed Undisclosed 107,500
Glasgow City Undisclosed Undisclosed 107,500
Glasgow City Undisclosed Undisclosed 107,500
Glasgow City Undisclosed Undisclosed 107,500
Glasgow City Undisclosed Undisclosed 107,500
Glasgow City Undisclosed Undisclosed 107,500
Glasgow City Undisclosed Undisclosed 102,500
Glasgow City Undisclosed Undisclosed 102,500
Glasgow City Gary Hay Managing director, jobs and business Glasgow 104,613
Glasgow City Elaine Galletly Director of legal and administration 333,767
Highland Kate Lackie Interim chief executive/interim depute chief executive 184,007
Highland Malcolm MacLeod Interim depute chief executive/executive chief officer - infrastructure, environment and economy 141,793
Highland Paul Nevin Interim executive chief officer - performance and governance 125,536
Highland Fiona Duncan Executive chief officer – health and social care 125,530
Highland Nicky Grant Executive chief officer - education and learning 125,530
Highland Allan Gunn Executive chief officer - communities and place 125,530
Highland Mark Rodgers Executive chief officer – property and housing 125,530
Highland Steve Walsh Chief executive, high life Highland 124,429
Highland Derek Brown Chief executive 121,526
Highland Brian Porter Head of corporate finance and interim section 95 officer 121,038
Inverclyde L Long Chief executive 167,205
Inverclyde K Rocks Chief officer, Inverclyde health and social care partnership 156,633
Inverclyde R Binks Corporate director education, communities and organisational development 154,688
Inverclyde S Jamieson Director environment and regeneration 1,409,984
Inverclyde Undisclosed Undisclosed 112,500
Inverclyde A Puckrin Chief financial officer 125,244
Inverclyde Undisclosed Undisclosed 102,500
Inverclyde J Hinds Head of children's services and chief social work officer 121,331
Inverclyde I Strachan Head of legal, democratic, digital and customer services 113,411
Midlothian G Vickers Chief executive 162,691
Midlothian K Anderson Executive director: place 142,183
Midlothian F Robertson Executive director: children, young people and communities 142,183
Midlothian J Tranent Chief officer: children’s services, partnerships and communities (chief social work officer) 120,183
Midlothian D Gladwin Chief financial officer (s95 officer) 116,210
Moray Roderick D Burns Chief executive 155,630
Moray Rhona Gunn Depute chief executive for economy, environment and finance 131,333
Moray Denise Whitworth Depute chief executive for education, communities and organisational development 130,789
Moray Vivienne Cross Chief education officer 119,274
Moray Tracy Stephen Head of community care (chief social work officer) 112,512
Moray Alasdair McEachan Head of governance, strategy and performance (monitoring officer) 110,091
Moray Lorraine Paisey Chief financial officer (s95) 109,655
North Ayrshire Craig Hatton Chief executive 191,769
North Ayrshire Audrey Sutton Executive director, communities and education 153,989
North Ayrshire Russell McCutcheon Executive director, place 153,506
North Ayrshire Undisclosed Undisclosed 122,500
North Ayrshire Undisclosed Undisclosed 122,500
North Ayrshire Malcolm McPhail Chief executive- north Ayrshire leisure limited 108,815
North Ayrshire Undisclosed Undisclosed 107,500
North Ayrshire Andrew McClelland Chief education officer 124,450
North Ayrshire Mark Boyd Section 95 officer 124,450
North Ayrshire Aileen Craig Monitoring officer 118,187
North Ayrshire Scott Hunter Chief social work officer 118,187
North Lanarkshire Desmond Murray Chief executive 229,974
North Lanarkshire Undisclosed Undisclosed 147,500
North Lanarkshire Undisclosed Undisclosed 132,500
North Lanarkshire Ross McGuffie Chief officer (health and social care) 148,065
North Lanarkshire Stephen Penman Chief officer (strategic communication and engagement) 138,972
North Lanarkshire Archie Aitken Chief officer (legal and democratic) 138,972
North Lanarkshire Elaine Kemp Chief officer (finance) (section 95 officer) 137,882
North Lanarkshire Fiona Whittaker Chief officer (people resources) 137,702
North Lanarkshire Katrina Hassell Chief officer (business and digital) 137,699
North Lanarkshire Alison Gordon Chief social work officer (education families justice and integrated practice) 137,370
North Lanarkshire Undisclosed Undisclosed 112,500
North Lanarkshire Undisclosed Undisclosed 112,500
North Lanarkshire Undisclosed Undisclosed 112,500
North Lanarkshire Undisclosed Undisclosed 112,500
North Lanarkshire Undisclosed Undisclosed 112,500
North Lanarkshire Undisclosed Undisclosed 112,500
North Lanarkshire Undisclosed Undisclosed 112,500
North Lanarkshire Ken Adamson Chief officer (audit and risk) 112,551
North Lanarkshire Andrew McPherson Depute chief executive 114,468
North Lanarkshire Murray Collins Managing director, fusion assets 111,031
Orkney Islands Undisclosed Undisclosed 127,500
Orkney Islands Undisclosed Undisclosed 127,500
Orkney Islands Oliver Reid Chief executive 147,734
Orkney Islands Undisclosed Undisclosed 122,500
Orkney Islands Undisclosed Undisclosed 112,500
Orkney Islands Undisclosed Undisclosed 112,500
Orkney Islands Hayley Green Corporate director - neighbourhood services and infrastructure 126,197
Orkney Islands Gareth Waterson Corporate director - enterprise and sustainable regeneration 126,197
Orkney Islands Karen Greaves Corporate director - strategy, performance and business solutions 126,197
Orkney Islands James Wylie Corporate director - education, leisure and housing services 126,197
Orkney Islands Undisclosed Undisclosed 107,500
Orkney Islands Gavin Mitchell Head of legal and governance 107,486
Orkney Islands Erik Knight Head of finance 104,865
Perth and Kinross Thomas Glen Chief executive 180,892
Perth and Kinross Barbara Renton Executive director of communities 163,088
Perth and Kinross Jacqueline Pepper Chief officer, Perth and Kinross health and social care partnership and chief social work officer 158,555
Perth and Kinross Sheena Devlin Executive director of education and children’s services 157,846
Perth and Kinross Clare Mailer Director of strategy, people and resources 146,012
Perth and Kinross Karen Donaldson Chief operating officer 145,853
Perth and Kinross Lisa Simpson Strategic lead – legal and governance 125,855
Perth and Kinross Stewart MacKenzie Head of finance 120,924
Perth and Kinross Paul Cromwell Chief executive, live active leisure 100,136
Renfrewshire Alan Russell Chief executive 200,296
Renfrewshire Gordon McNeil Director of environment, housing and infrastructure 163,350
Renfrewshire Alastair MacArthur Director of finance and resources 163,330
Renfrewshire Undisclosed Undisclosed 117,500
Renfrewshire Undisclosed Undisclosed 117,500
Renfrewshire Undisclosed Undisclosed 117,500
Renfrewshire Victoria Hollows Chief executive, oneren 137,783
Renfrewshire Undisclosed Undisclosed 112,500
Renfrewshire Undisclosed Undisclosed 107,500
Renfrewshire Undisclosed Undisclosed 107,500
Renfrewshire Undisclosed Undisclosed 107,500
Renfrewshire Undisclosed Undisclosed 102,500
Renfrewshire Undisclosed Undisclosed 102,500
Renfrewshire Undisclosed Undisclosed 102,500
Renfrewshire Undisclosed Undisclosed 102,500
Scottish Borders KD Robertson Chief executive 170,489
Scottish Borders Ewan Jackson Chief executive officer, live borders 133,403
Scottish Borders LH Munro Director - education and children's services 122,681
Scottish Borders C Hepburn Director - people, performance and change 119,980
Scottish Borders J Craig Director - resilient communities 119,956
Scottish Borders NB McKinlay Chief legal officer/director - corporate governance 119,359
Scottish Borders JR Curry Director - infrastructure and environment 118,673
Scottish Borders SL Douglas Acting chief financial officer/director - finance 117,435
Scottish Borders JM Holland Director - strategic commissioning and partnerships 116,013
Shetland Islands M Sandison Chief executive 154,574
Shetland Islands H Budge Director - children's services 129,995
Shetland Islands J Smith Director - infrastructure services 129,070
Shetland Islands C Ferguson Director - corporate services 129,020
Shetland Islands N Grant Director - development services 128,998
Shetland Islands D Morgan Executive manager - criminal justice (acting chief social work officer) 123,874
Shetland Islands J Riise Executive manager - governance and law (monitoring officer) 116,985
Shetland Islands P Fraser Executive manager - finance (section 95 officer) 110,411
Shetland Islands J Robinson Director - community health and social care 109,896
South Ayrshire M Newall Chief executive 160,728
South Ayrshire T Eltringham Director of health and social care partnership 159,118
South Ayrshire L McRoberts Depute chief executive and director of education 148,454
South Ayrshire J Bradley Director of communities and transformation 143,761
South Ayrshire C Caves Chief governance officer 117,730
South Ayrshire T Baulk Chief financial officer 117,150
South Ayrshire E Howat Chief executive 107,539
South Lanarkshire S Sengupta Executive director of health and social care 187,195
South Lanarkshire D Booth Executive director of community and enterprise resources 184,650
South Lanarkshire S Gibson Executive director of housing and technical resources 182,089
South Lanarkshire C Sneddon Chief executive 175,391
South Lanarkshire P Manning Executive director of finance and corporate resources 149,138
South Lanarkshire C McKenzie Executive director of education resources 143,020
South Lanarkshire L Purdie Chief social work officer 141,207
South Lanarkshire K Morrison General manager, south Lanarkshire leisure and culture ltd 132,564
Stirling C Beattie Chief executive 169,827
Stirling B Roberts Chief operating officer - infrastructure and environment 126,813
Stirling I McKnight Chief operating officer - communities and performance 126,813
Stirling M Valente Head of children and families, chief social work officer 121,550
Stirling B Monaghan Head of education, chief education officer 120,843
Stirling J McAfee Chief officer governance 118,413
Stirling A Jacob-Chandler Head of economic development, planning and climate change 110,734
Stirling K Hudson Head of people and community wellbeing 108,945
Stirling D Leslie Head of infrastructure 109,183
Stirling S Clark Chief officer housing 101,493
Stirling L Hay Head of customer service and performance 108,194
Stirling D Reid Head of environment and place 105,218
Stirling K Stanners Chief officer finance 120,567
West Dunbartonshire Peter Hessett Chief executive 172,489
West Dunbartonshire Undisclosed Undisclosed 132,500
West Dunbartonshire Victoria Rogers Chief officer - people and technology 129,102
West Dunbartonshire Peter Barry Chief officer - housing and employability 129,102
West Dunbartonshire Laurence Slavin Chief officer - resources - s95 officer 129,079
West Dunbartonshire Amanda Graham Chief officer - citizen, culture and facilities 129,079
West Dunbartonshire Laura Mason Chief officer - education, learning and attainment 128,423
West Dunbartonshire Undisclosed Undisclosed 107,500
West Dunbartonshire Alan Douglas Chief officer - regulatory and regeneration 126,323
West Dunbartonshire Lesley James Head of children’s healthcare and criminal justice - chief social work officer 118,800
West Dunbartonshire John Anderson General manager of west Dunbartonshire leisure 103,452
West Lothian G Hope Chief executive 197,645
West Lothian A White Depute chief executive /chief officer west Lothian integration joint board 172,876
West Lothian R G Struthers Depute chief executive 172,876
West Lothian E Cook Depute chief executive 172,876
West Lothian J Whitelaw Interim head of housing, customer and building services 141,560
West Lothian J MacPherson Head of social policy 116,223
West Lothian S McGarty Head of education (secondary schools) 138,931
West Lothian G Welsh Head of service (primary schools) 138,931
West Lothian J Jack Head of operational services 131,114
West Lothian L Henderson Interim head of corporate services 131,114
West Lothian B A Lamb Chief executive, west Lothian leisure ltd 105,859

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