Money Worked Out

Police Scotland inspector pay 2026/27

Take-home pay a month

£3,536.94

£42,443.25 a year from a salary of £67,491.00

Your details

%

Percent of a full-time post

Where your salary goes
A year
Salary£67,491.00
Police Pension Scheme 2015 (13.7%)£9,246.27
Income tax£12,441.06
National Insurance£3,360.42
Take-home pay£42,443.25

How this was worked out
  1. Police Pension Scheme 2015: 13.7% of pensionable pay
  2. Salary: £67,491
  3. Pension (net pay): £67,491 × 13.7% = £9,246.27, taken off before tax
  4. Personal allowance: £12,570. Payroll applies it as tax code S1257L, which gives £12,579 of tax-free pay.
  5. Taxable income: £58,244.73 − £12,579 = £45,665.73
  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: £14,573.73 × 42% = £6,120.97
  10. Income tax: £12,441.06
  11. National Insurance: (£50,270 − £12,570) × 8% = £3,016, plus (£67,491 − £50,270) × 2% = £344.42, total £3,360.42
  12. Take-home pay: £67,491 − £12,441.06 − £3,360.42 − £9,246.27 = £42,443.25

An inspector in Police Scotland is paid £67,491 to £74,853 a year in 2026/27. Take-home runs from about £3,536.94 to £3,831.75 a month.

Police Scotland inspector pay 2026/27 take-home pay in Scotland, 2026/27
Pay pointSalaryPension contributionTake-home a yearTake-home a month
1£67,491£9,246.27£42,443.25£3,536.94
2£69,369£9,503.55£43,345.71£3,612.14
3£71,248£9,760.98£44,248.64£3,687.39
4£73,130£10,018.81£45,153.02£3,762.75
5£74,853£10,254.86£45,980.99£3,831.75

Pay scale: www.gov.scot/publications/police-negotiating-board-scotland-circular-2026-01-federated-ranks-pay/pages/5/

The inspector scale

Inspectors are the first rank above sergeant and the third of the federated ranks. The scale has 5 points, which is longer than the sergeant or chief inspector scales. The circular sets out the steps in roughly equal amounts, so each move up the scale adds a similar sum before tax.

Tax at inspector level

All of the inspector scale lies in the Scottish higher rate band once the pension is taken off. None of it reaches the advanced rate in 2026/27. That keeps the tax treatment the same from the bottom of the scale to the top, and the gap between points in take-home stays steady as a result.

Every inspector point is above the upper earnings limit for National Insurance. A step up the scale is therefore charged only the lower additional rate of National Insurance, and income tax takes much the larger share of it.

Pension contributions and other income

The pension deduction is 13.7% of pensionable pay. Inspectors who have savings income, rental income or a second job pay tax on that too, often at the higher rate. The income tax rates page lists the Scottish bands for 2026/27.

Questions

Is inspector pay taxed at the Scottish higher rate?

Yes, on part of the salary at every point. The rest falls in the lower Scottish bands and the personal allowance.

Do inspectors get paid overtime?

The table shows basic pay only. Any overtime or other payment would be taxed on top of it and is not part of this calculation.

How many pay points does the inspector scale have?

The 2026/27 Police Scotland circular lists 5 points for inspectors.