Money: Scottish Earnings

People who live in Scotland -- earnings comparisons from The Scotsman on-line... Stuart Dougal STUART DOUGAL Football referee, 90_000_GBP/year
Stuart Dougal was the only Scot to officiate at this year's European Championship in Portugal, putting him among the �lite. The top whistlers earn about 90_000_GBP/year, but Dougal, a Glasgow accountant, is not a full-time referee. For World Cups and European championships, the fee is about 15_000_GBP/match. For domestic matches, senior referees are paid 500_GBP/match.
FRED DUNCAN Chairman, Grampian Country Food Group, 3.3_million_GBP/year
The Aberdeen-based poultry and meat company cemented its place as Scotland's largest private business, with sales rising to 1_500_million_GBP in its last financial year and profits doubling to 21.4_million_GBP. The salary package of its founder, Duncan -- presumed to be its highest-paid director -- rose to 1.3_million_GBP/year from 700_000_GBP/year. He also shares 7_million_GBP/year in dividends.
Alison Elliot ALISON ELLIOT "Moderator" of the "General Assembly" of the Church of Scotland, 0_GBP/year
Dr.Elliot, like all "Moderators" before her, takes no salary for her full-time job. Her appointment shattered a male hegemony, while also making it the first time the "Moderator" of the "General Assembly" of the Church of Scotland was a layperson. Dr.Elliot was previously a "Kirk elder" and academic at Edinburgh University.
Donald Findlay DONALD FINDLAY, QC, Lawyer, 310_000_GBP/year
It is believed the former vice-chairman of Glasgow Rangers FC has broken the 300_000_GBP/year barrier in legal aid earnings, the first time an advocate has achieved this from the public purse for work in the criminal courts. Findlay is renowned for his knack of securing acquittals in some of the most unlikely cases. He has managed to ensure that some of the nation's infamous gangsters walked free.
Ali Forsyth ALASTAIR FORSYTH Golfer, 400_000_GBP
The Paisley golfer was down on his earnings on the previous year, but he still picked up just over 300_000_GBP from tournaments and almost 100_000_GBP from endorsements and sponsorships to cement his position as one of Scotland's top players. Pringle, Callaway and Mearns Castle Golf Academy were among Forsyth's main backers.
"FRANZ FERDINAND" Pop group, 4_million_GBP/year approx
Odd as it may sound, the most successful Scottish pop group of this decade have reportedly been earning about 250_GBP/week each, plus pocket money -- this being the wages from their record company, Domino, with whom they signed in 2003-06. Drummer Paul Thomson even confessed recently that he was unable to pay the bill for his own wedding because he had nothing in his account. That will change very soon, however, as the band begin to collect their real wages - royalties. "Franz Ferdinand" wrote all the songs on their d�but album, which has sold two million copies worldwide. A second album, due next year, could do even better. Money will also roll in from worldwide merchandise and radioplay, and the band are also featured in the soundtracks to the next "Harry Potter" film.
Stephen Gallacher STEPHEN GALLACHER Golfer, 575_000_GBP/year
Colin Montgomerie is Scotland's highest-paid golfer, with earnings in the 4_million_GBP bracket, but he doesn't live in Scotland and is not on this list. That leaves the nephew of former Ryder Cup player and captain Bernard Gallacher as Scotland's biggest prizewinner. He dwarfed his previous earnings by winning 445_000_GBP at the Dunhill Links Championship last month.
Bill Gammell BILL GAMMELL Chief executive, Cairn Energy, 583_337_GBP/year
Childhood friend of George Bush Jr., former Scotland rugby international Bill Gammell is head of one of the UK's most successful oil and gas exploration firms. Last January, the group's prospects were transformed by a major oil find in Rajasthan, India. Since then, Cairn has gone from strength to strength, and its share price has soared.
Sir.Fred Goodwin SIR.FRED GOODWIN Chief executive, RBS, 3.44_million_GBP/year
Sir.Fred Goodwin is a remarkable man. Last month RBS, now the sixth-largest bank in the world, made a profit of 3_300_million_GBP for the six months to the end of June, a 17 per cent increase on the first half of last year. Sir Fred has 898_000_GBP/year in salary and fees, 990_000_GBP/year in bonus, 28_000_GBP/year in benefits and 1.53_million_GBP/year under an incentive programme.
Chris Gorman CHRIS GORMAN Chairman, Gadgetshop, 0_GBP/year
Chris Gorman, who made tens of millions after selling his e-commerce group, Reality, and who now heads the Gadgetshop chain, doesn't take anything in salary from his current business interests, preferring to invest in them for a longer-term gain. The 37-year-old winner of this year's Scottish Business Achievement Award lives off of the interest from his 45_million_GBP fortune.
Anna Gregor ANNA GREGOR Cancer expert, earns in excess of 69_000_GBP/year
Czech-born Dr.Gregor is paid at an annual standardised rate of between 69_000_GBP/year and 85_000_GBP/year. She is the Scottish Executive's lead clinician for cancer in Scotland, responsible for implementing the Scottish Cancer Plan and is seen as a passionate evangelist for improving the patient experience. She has worked in Scotland for 25 years and is dubbed the cancer "tsarina".
Sir.Angus Grossart SIR ANGUS GROSSART Founder, Noble Grossart, in excess of 3_million_GBP/year
His holdings in dozens of companies make it difficult to arrive at the final salary of the founder of the Edinburgh merchant banking group. But assuming he is the highest-paid director at his two main companies, he will have collected about 2.7_million_GBP. His vice-chairman's role at the Royal Bank of Scotland was alone worth 100_000_GBP last year.
Anne Gunther ANNE GUNTHER Chief executive, Standard Life Bank, 448_000_GBP/year
Bonuses and a "golden parachute" sum as compensation for loss of income when she left Lloyds TSB to join the rival saw Gunther's pay package rise by 30 per cent during a year when Standard Life Bank broke into the black for the first time. Gunther, who has been at the helm of the bank since 2002, has steered it to impressive growth.
Scott Harrison SCOTT HARRISON Boxer, 800_000_GBP/year
The Glasgow world champion is on the verge of the big time, with lucrative fights against the Mexican featherweight stars Marco Antonio Barrera and Erik Morales. He has established himself as one of top four featherweights in the world, regaining his world title in 2004-11. Harrison earns about 250_000_GBP/fight and another 50_000_GBP in endorsements and promotional work.
John Hartson JOHN HARTSON Footballer, 1.6_million_GBP/year
One of the top earners at Parkhead, the Welsh striker has little grace about his game but plenty of heart, and it is that which has made him popular with fans. He missed a number of games last season through injury, and while he shared in Glasgow Celtic FC's double success and linked bonus payments, lack of matches dropped him below fellow high-earners Neil Lennon and Chris Sutton.
Amanda Harvie AMANDA HARVIE Chief Executive, Scottish Financial Enterprise, 103_000_GBP/year
The 1.8_metre-tall redhead is an increasingly familiar sight on Scotland's business scene after joining Scottish Financial Enterprise from the relative obscurity of heading Aberdeen's Chamber of Commerce. A joke Harvie told to introduce former USA Ambassador Sir.Christopher Meyer at a dinner showed her lighter side.
Stephen Hendry STEPHEN HENDRY Snooker player, 500_000_GBP/year
Hendry is expected to break 8_million_GBP in career tournament earnings this year, despite having slipped one place to third in the world last season. He bounced back from a tough start to last season -- after his cue of 20 years was broken by airport baggage handlers -- and his British Open win took his tournament titles to 35. He won 209_000_GBP in tournaments to add to endorsements.
Lesley Hinds LESLEY HINDS The Lord Provost of Edinburgh, 36_378_GBP/year plus expenses.
As Lord Provost, Lesley Hinds receives a special responsibilities allowance, bringing her basic salary of 7_321_GBP/year for her work as a councillor in Muirhouse and Drylaw up to 36_378_GBP/year. She also receives expenses on top. The Lord Provost is Edinburgh's civic head, an office dating back to the 13th century.
JAMES HOLLOWAY Director of the Portrait Gallery, 52_500_GBP/year
Holloway has worked on Scottish art since graduating from the Courtauld Institute of Art at London University in 1971. His major projects include the exhibitions "The Discovery of Scotland" , "Patrons and Painters: Art in Scotland 1650-1760" and "Speaking Likeness". He edits the National Galleries of Scotland's series of booklets, "Scottish Masters".
Peter Howson PETER HOWSON Fine Artist, 200_000_GBP/year -- 300_000_GBP/year.
Peter Howson, born in London in 1958, moved to Scotland aged four. Given a first set of paints by his grandmother, he went to Glasgow School of Art, but worked as a nightclub bouncer before his career as an artist took off in the mid-Eighties. Madonna, David Bowie and Bob Geldof are fans, and he was named as one of the 500 most influential artists of the 20th century.
"From church to concert stage to golf course, who's earning what?" The Scotsman, 2004-11-23 Ian Mcgeechan IAN McGEECHAN SRU Director of Rugby, 220_000_GBP/year
McGeechan is Scottish rugby's top earner, having picked up close to 250_000_GBP/year as national coach. He stepped down from the post after the 2003 World Cup, having endured a largely unsuccessful four years at the helm, into the post of SRU director or rugby. His wage fell in line with his chief executive to under 200_000_GBP/year
THOMAS McKAY (TAM THE GUN) Cannon firer, 11_000_GBP/year
Tam, 59, is famous for firing Edinburgh Castle's One o'Clock Gun for the past 25 years. Sgt.McKay puts on a theatrical performance for visitors and Edinburgh residents alike and is also a celebrity in Norway after befriending a group of tourists. Tam was engaged and married to his sweetheart in Bergen, where his marriage was covered by Norwegian TV.
Lesley Mckenna LESLEY MCKENNA Snowboarder, 25_000_GBP/year
Britain's most successful snowboarder; Winter Olympian and the winner of a Snowboard World Cup in March 2003. Thanks to the lottery and sponsors VisitScotland, Roxy, Nokia and Nidecker, Mckenna makes up to 25_000_GBP in a winter season. She has spent much of the past year making a snowboarding film, Dropstitch, paid for through sponsorship.
Alex. Mcleish ALEX. MCLEISH Football manager, 1.2_million_GBP/year
After sealing "the treble" in 2002-3, the Rangers manager suffered his worst time in three years at "Ibrox" last season. He benefited from an enhanced pay packet for his guidance in 2003, but then Rangers finished fourth in his first Champions League foray and so even missed out on the UEFA Cup. But back-to-back victories over Celtic suggest the tide is turning.
ALEX MARSHALL Bowler, "Commonwealth Games" gold medallist, 25-30_000_GBP/year
Despite competing at the highest level for more than 16 years, Marshall makes no money at all from his sport. Lottery funding was withdrawn from individual bowlers two years ago so he lost the 8-9_000_GBP he received towards expenses. His full-time job as a salesman helps fund his sports-related costs.
Rhona Martin RHONA MARTIN Curler, Olympic gold medallist, 4_800_GBP/year
Despite being the current Olympic champion, Martin received neither sponsorship nor lottery funding this year. Teams rather than individuals are now funded by the lottery. She works as a curling coach with the West of Scotland Institute of Sport, paid 400_GBP/month. For competitions, she received assistance from the Scottish Institute of Sport.
ROY MARTIN Lawyer, 320_000_GBP/year
The new Dean of the Faculty of Advocates is also one of its busiest and most successful practitioners. He has a wide range of special areas, but is best known for his work in the planning field. While the number of planning inquiries has gone down, few believe Martin will have suffered. One colleague said he always seems to have a role in the "best cases" in Scotland.
Catriona Matthew CATRIONA MATTHEW Golfer, 500_000_GBP/year
A rare Scots female golfer who still counts her Scottish home as her main one, Matthew has been one of the most consistent British golfers on the USA women's circuit. She earned an estimated 400_000_GBP/year from golf tournaments, while endorsements and sponsorship deals, including ones with Adidas and visitscotland, netted her about another 100_000_GBP/year.
Keith Miller KEITH MILLER Chief executive, Miller Group, 1.1_million_GBP/year
Miller heads the UK's largest privately owned construction group, which turned in another strong performance last year with turnover past 740_million_GBP. The salary package of the highest-paid director, assumed to be Mr.Miller, dipped to 595_000 from 676_000_GBP the previous year, but higher dividend payments took his total to over 1_million_GBP.
STEWART MILNE Chairman and chief executive Stewart Milne Group, 2.6_million_GBP
Stewart Milne, who left school at 15, steered the Aberdeen-based group to an 18 per cent increase in turnover to 177_million_GBP last year, helped by demand for new homes. Milne, whose company also owns a 26 per cent stake in Aberdeen Football Club, saw his pay package rise from 1.41_million_GBP/year to 2.46_million_GBP/year, with 158_000_GBP paid into his pension fund.
JACKIE MITCHELL Community midwife 28_070_GBP/year, extra for weekend and anti-social hours.
Jackie Mitchell works in the community and is based at the Pennywell Health Centre in Edinburgh. She complains that midwifery does not have a coherent career progression, but hopes the NHS's new "Agenda for Change" will change this. She decided on a midwifery career at 14 when her mother was pregnant.
ALISON MORRIS Plumber, 14_000_GBP/year during training, rising to an average of 28_000_GBP/year.
For the past six years, the 34-year-old worked in an air-conditioned office solving IT systems problems for Standard Life and she enjoyed the generous benefits of the job. But having taken voluntary redundancy, she swapped the "dress-down Fridays" and company "team-building" for U-bends and broken boilers. Reports claim plumbers in Edinburgh can earn in excess of 50_000_GBP/year, although professional bodies claim that after their training, 28_000_GBP/year is a normal average salary. A shortage of tradesmen means the move from office job to plumber is much less of a surprise than a decade ago -- but Ms.Morris claims that she always wanted to be a plumber and isn't in it for the money.
John L Morrison JOHN LOWRIE MORRISON Artist, 1.6_million_GBP/year
"JoLoMo", as he signs his work, paints scenes of the west coast of Scotland in his studio in Tayvallich, Argyll. His work has won favour with Madonna, "Sting" and the Duke of Argyll. Morrison, 55, is a prolific artist who admitted he earned about 1.6_million_GBP/year, mainly from original works but also from some prints. A "laypreacher" in the Church of Scotland, he donates heavily to the "Kirk".
TONY MOWBRAY Manager, Hibernian, 52_000_GBP/year plus car and rented house
Bobby Williamson's replacement at Hibs is on a much-reduced salary: 52_000_GBP/year, with a Mercedes car and house also part of the package. Before Williamson left the Edinburgh club for Plymouth Argyle towards the end of last season, his salary was 160_000_GBP/year . Mowbray's appointment, and remuneration, reflect Scottish football's financial woes.
David Murray DAVID MURRAY Rangers owner/chairman Murray International Holdings, 4_million_GBP/year
Although Murray is best-known for his football interests, his pay packet comes from Murray International Holdings. The business reported profits of 21.4_million_GBP in its latest financial year, and assuming he is the highest-paid director, Murray will have collected 903_000_GBP/year in pay and benefits and a share of 5_million_GBP/year in dividends.
Paul Neep PAUL NEEP Chief Executive, Glenmorangie, 340_000_GBP/year
Paul Neep steered the West Lothian distiller, which earns 90 per cent of its profits from three single malt brands -- "Glenmorangie", "Ardbeg" and "Glen Moray" -- to a 10 per cent increase in profits on a 6 per cent rise in turnover. Neep was rewarded with a 224_000_GBP/year salary, 91_000_GBP/year in performance-related pay and an additional 25_000_GBP/year in benefits.
Martin O'neill MARTIN O'NEILL Football manager, 2_million_GBP/year.
The revered Celtic boss has become the hottest property in British football, moving into the �lite league alongside English-based rivals Sir Alex. Ferguson, Arsene Wenger and Sven-Goran Eriksson. His reward for steering the "Parkhead" club back to the Scottish Premier League title was a 30 per cent rise to over 1.5_million_GBP/year which, with bonuses, gives a salary of about 2_million_GBP/year.
Marti Pellow MARTI PELLOW Singer, 80_000_GBP/year
Marti Pellow's career has had mixed fortunes since he dramatically left "Wet Wet Wet" in 1997. A solo music career never really took off, but he has impressed critics and drawn crowds with his turn as "Billy Flynn" in the musical "Chicago". The recent "Wet Wet Wet" reunion will help to raise his profile again, with a tour and "greatest-hits" collection doing his bank balance no harm.
Dado Prso DADO PRSO Footballer, 1.5_million_GBP/year
A key summer signing whose wages have helped to take Rangers to a record 70_million_GBP debt in their pursuit of glory, but the "Ibrox" faithful will not be concerned as long as the highly rated Croatian striker finds the net regularly this season and helps their side to reclaim Scottish football supremacy. Scored crucial goals in both of the recent victories over Celtic.
Ian Rankin IAN RANKIN Novelist, 500_000_GBP/year
Rankin's latest novel in the "Inspector Rebus" series, "Fleshmarket Close", has made the bestseller lists in Australia and Canada since its release in October, as well as sales of 29_000 in the UK within three weeks. Applying an industry standard to Rankin's advance, we estimate he received 325_000_GBP in the past year, while royalties could have netted him 216_000_GBP.
The Scotsman, 2004-11-25 Links: Mearns Castle Golf Academy: www.scottishpracticefacilities.co.uk/ranges/mearnscastle.html www.netconnected.com/ugt/hols.htm www.eveningtimes.co.uk/news/5030178.shtml. JK Rowling

JK ROWLING Author, 28_million_GBP/year

THE 39-year-old mother, who is expecting her third child, made reading fashionable again among children the world over with a little help from a bespectacled young wizard called "Harry Potter". The phenomenal success of the Potter books has pushed Rowling's earnings higher than those of any other author, and the size of her fortune has been the subject of intense speculation. However, research by 'The Scotsman' has narrowed this figure down to about 330_million_GBP -- and her earnings this year to 28_million_GBP. This came from the paperback release of book five, royalties for the previous books and the first three films ( '"Harry Potter" and the Prisoner of Azkaban', released this year, has made more than 60_million_GBP) and merchandising. The fifth book, '"Harry Potter" and the Order of the Phoenix', broke records with its first print run of 6.8_million copies and a second print run of 1.7_million copies, an unprecedented figure. The sixth book in the series, '"Harry Potter" and the Half-Blood Prince' is due for release next year [2005]. The author, who is married to Dr.Neil Murray, is fiercely protective of the privacy of herself and her family. She has cited her country house in Perthshire as her most prized material possession. She also owns a home in Edinburgh. Rowling is noted for her charity work and is a regular at charity balls, where she is happy to pay out thousands to good causes by making purchases in auctions. Karen Mountney, head of 'Edinburgh's International Children's Book Festival', said:

'Her impact on the world of children's books and literature has been fantastic. She has turned so many children on to reading and that can only be a good thing. She is a well-respected author and she is able to use that influence in other projects that she is involved with'.

MAQ RASUL Founder, 'Global Video', 443_000_GBP/year
These are tough times for the local video shop in the face of intense competition from industry giants. Glasgow-based 'Global Video' saw profits fall below 1_million_GBP but is fighting hard to retain market share. Presuming Mr.Rasul is the highest-paid director, he received a 285_000_GBP/year salary, plus substantial dividends.
KIRSTY REGAN Managing director, 'NewsDirect (UK)', 25_000_GBP/year
Founded in 2000 after the establishment of the Scottish Parliament, 'NewsDirect' is an independent provider of parliamentary reporting. Turnover is increasing by about 50 per cent year on year; there is an order book worth 300_000_GBP for 2004-2005; and 'NewsDirect' is launching Scotland's only political training unit.

Susan Rice SUSAN RICE Chief executive, 'Lloyds TSB Scotland', 347_997_GBP/year

Her appointment as the first woman to head a UK clearing bank three years ago made Ms.Rice an ever-present figure in media features and surveys on women in business. The US American-born mother of three, married to Aberdeen University principal Duncan Rice, also fits in outside interests, including chairing 'Edinburgh's International Book Festival'.

JOHN ROBERTSON Manager, Heart of Midlothian FC (previously of Inverness Caledonian Thistle), 75_000_GBP/year
When Hearts poached Robertson from Inverness Caledonian Thistle, they rewarded their former striking star with a salary of 100_000_GBP. Under the terms of his contract with the Highland club, Robertson was due a third of any compensation payment, though it is understood that he waived this sum.

LINDSAY ROY Rector of Inverkeithing High School, Fife, 68_500_GBP/year

Mr.Roy, 55, has been rector at Inverkeithing for 14 years. Under the terms of the 'McCrone pay deal for teachers', his salary is linked to a variety of factors, including the number of pupils at the school and the level of free meal entitlement. As the school has about 1_470 pupils, Mr.Roy's salary is at the upper end of the headteachers' pay scale.

IAN RUSSELL Chief executive, 'ScottishPower', 1.1_million_GBP

Breaking the 1_million_GBP-pound barrier for the first time, Mr.Russell has been catapulted into the upper echelons of Scotland's highest-paid executives. Earlier this year, 'ScottishPower' beat market expectations with annual profits of 920_million_GBP. Mr.Russellgot a basic salary of 650_000_GBP/year and his overall remuneration was 1.1_million_GBP.

WALTER SCOTT Founder, Walter Scott & Partners, 3.02_million_GBP/year

The former nuclear physicist runs a fund management business and in the past decade has spent an estimated 30_million_GBP buying and restoring parts of Charlotte Square, Edinburgh, where his business is based. Turnover and profits at his firm fell amid difficult market conditions. Mr.Scott's pay also dipped, but his personal fortune is put at 60_million_GBP.

JOAN SCOTT-ADIE Chairwoman, CJ Lang, 2.01_million_GBP

If a glass ceiling does exist in corporate Scotland, it does not appear to have caused Ms.Scott-Adie any hardship.

The publicity-shy Dundee convenience store and distribution group she heads declined to comment on which director received a salary of 1.87_million_GBP-plus pension, but it is thought to be Ms.Scott-Adie,the majority shareholder.

Brian Souter BRIAN SOUTER Chief executive, 'Stagecoach', 6.3_million_GBP

He and sister Anne Gloag are a classic rags-to-riches story. In the space of little more than a decade, his business efforts have created from scratch a vast new Scottish company and propelled him into the ranks of the richest people in Britain. 'Stagecoach'is now one of the biggest bus companies in the world and is developing interests in rail and ferries.

Prof.Joan Stringer JOAN STRINGER Principal and vice-chancellor of Napier University, 135_765_GBP/year

Prof.Stringer became Scotland's first female university principal last year. As the head of one of the country's newest universities, her salary is at the upper end of the principals' pay scale, but higher education experts insist her communication and organisation skills make her good value for money.

BRIAN SWEENEY Strathclyde firemaster, 123_000_GBP

The Strathclyde firemaster was noted for his calm and sensitive handling of the aftermath of the 'Stockline factory disaster' in Glasgow in May this year. Mr.Sweeney, 43, secured the top position after working as temporary firemaster. Mr.Sweeney, an Irishman who hails from County Donegal, joined Strathclyde Fire Brigade in 1980.

Simon Taylor SIMON TAYLOR Scottish rugby player, 150_000_GBP

The pretty boy of Scotland's professional rugby scene and a beefcake favourite with advertisers. Taylor, 25, was born in Stirling and was named the '"Famous Grouse" Scotland Player of the Season for 2002-2003', a fitting reward for performances encapsulated by his defending in the game against England when he weighed in with 23 tackles.

CARL THYWISSEN Footballer, captain of East Stirlingshire FC, 10_GBP/week

A Norwegian, he now lives in Glasgow and earns a basic 10_GBP/week at the club plus about 15_000_GBP from a job in oil giant Shell's finance department.
'There's a big difference between footballers. Some of them are almost earning too much money to be honest', he said.
'I've got a job so I'm just happy I can play and my legs are still working'.
Paddy Tomkins PADDY TOMKINS Chief Constable, 121_026_GBP/year
Mr.Tomkins, 44, became Chief Constable of Lothian and Borders in January 2002. He was given a special commendation for his actions as the first sergeant at the scene of the IRA bombing of the Grand Hotel in October 1984. He has served as Commander (Crime) for Central London, commanding at major incidents such as the Greek embassy siege. He is married with two children.


Edinburgh's parking attendants have become synonymous with an unforgiving attitude to drivers daring to transgress the city's parking regulations. Given the salary they are on, it is reasonable to ask: is it worth the constant hassle and abuse they receive? Attendants say they like the fresh air and the fact that they are their own bosses. But being called 'Blue Meanies' and 'mini-Hitlers' must take its toll.

Jack Vettriano JACK VETTRIANO Artist, 1.5_million_GBP

The miner from Fife began drawing pictures on the back of his grandfather's betting slips. He is shunned by many critics but is still the most successful painter in the country. His success reached new levels in April when his most iconic painting, 'The Singing Butler', fetched 744_800_GBP at auction, breaking all records for a Scottish painting. Poster copies out-sell Monet and Van Gogh. Singing Butler, Vettriano

JOE, JIM AND MARJORIE WALKER Directors, Walkers Shortbread, 2.5_million_GBP/year each

The brothers and sister, right, who own one of Scotland's most famous brands, shared a 7.5_million_GBP payout last year. Assuming the siblings -- sole owners of the Aberlour-based business -- had the same payout, they each received 2.5_million_GBP in salary, pension contributions and dividends after a year in which sales rose 10_per cent.

Irvine Welsh IRVINE WELSH Novelist, 300_000_GBP/year

His first novel, 'Trainspotting', launched his career and his fame was guaranteed after the book about the drug-fuelled, seedy side of Edinburgh was made into a film and translated into 18 languages, including Hebrew. The film also helped push Ewan McGregor andRobert Carlyle to stardom. The Hibs supporter hasn't matched 'Trainspotting' with any subsequent books.

ROBERT WISEMAN hief executive, Wiseman Dairies, 739_000_GBP/year

The milk king is managing director of a dynasty estimated to be worth in the region of 120_million_GBP. Under the terms of the original family business plan, Mr.Wiseman, 49, was to be the farmer, running the dairy herd. His pay is up on last year to 739_000_GBP, made up of a 380_000_GBP/year salary, 332_000_GBP/year annual bonus and 27_000_GBP/year benefits.



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