Assistant chief constable pay 2026/27

Take-home pay a month

£6,724.18

£80,690.13 a year from a salary of £164,043.00

Your details

%

Percent of a full-time post

Where your salary goes
A year
Salary£164,043.00
Police Pension Scheme 2015 (13.7%)£22,473.89
Income tax£55,587.52
National Insurance£5,291.46
Take-home pay£80,690.13

How this was worked out
  1. Police Pension Scheme 2015: 13.7% of pensionable pay
  2. Salary: £164,043
  3. Pension (net pay): £164,043 × 13.7% = £22,473.89, taken off before tax
  4. Personal allowance: £0. Payroll applies it as tax code S0T, which gives £0 of tax-free pay.
  5. Taxable income: £141,569.11 − £0 = £141,569.11
  6. Starter rate: £3,967 × 19% = £753.73
  7. Basic rate: £12,989 × 20% = £2,597.80
  8. Intermediate rate: £14,136 × 21% = £2,968.56
  9. Higher rate: £31,338 × 42% = £13,161.96
  10. Advanced rate: £62,710 × 45% = £28,219.50
  11. Top rate: £16,429.11 × 48% = £7,885.97
  12. Income tax: £55,587.52
  13. National Insurance: (£50,270 − £12,570) × 8% = £3,016, plus (£164,043 − £50,270) × 2% = £2,275.46, total £5,291.46
  14. Take-home pay: £164,043 − £55,587.52 − £5,291.46 − £22,473.89 = £80,690.13

Assistant chief constables in Police Scotland are paid £164,043 to £174,216 in 2026/27. Monthly take-home is about £6,724.18 to £7,087.66.

Assistant chief constable pay 2026/27 take-home pay in Scotland, 2026/27
Pay pointSalaryPension contributionTake-home a yearTake-home a month
1£164,043£22,473.89£80,690.13£6,724.18
2£170,401£23,344.94£83,416.18£6,951.35
3£174,216£23,867.59£85,051.90£7,087.66

Pay scale: www.gov.scot/publications/police-negotiating-board-scotland-circular-2026-03-senior-officers-pay/pages/2/

Chief officer pay

Assistant chief constable is the first of the chief officer ranks. Chief officer pay is set in a separate Police Negotiating Board circular from the one for superintendents. The assistant chief constable scale has 3 points.

Tax with no personal allowance

At every assistant chief constable point, income after the pension deduction is high enough to remove the personal allowance entirely. All of the salary is therefore taxable, starting from the first pound.

Part of the pay also falls in Scotland's top rate band. Scotland's top rate is higher than the additional rate paid elsewhere in the UK, so an officer at this rank who lives in Scotland pays more income tax than one on the same salary in England.

Pension at chief officer level

The contribution is still 13.7% of pensionable pay. High earners in any pension scheme can also be affected by the annual allowance, a limit on tax-relieved pension growth each year. This calculation does not test for it. The pension take-home page explains how relief on contributions works in general.

Questions

Does an assistant chief constable get a personal allowance?

No, at every point the pay is above the level where the allowance is fully withdrawn.

Is any assistant chief constable pay taxed at the top rate?

Yes, the slice of taxable income above the top rate threshold is taxed at the Scottish top rate.

What does an assistant chief constable take home?

Between about £6,724.18 and £7,087.66 a month in 2026/27.