Land Matters

Since 2010, I have been (like a couple of my self-employed writer/activist colleagues George Monbiot and Alastair McIntosh) making an annual declaration of interests, income and tax. Previous declarations can be found at the foot of the About page.

Commentators, campaigners and advocacy groups should be open about their interests and income (this story from earlier in 2014 is a good example of why I believe this to be so). I also believe that we have too much secrecy in the UK on matters of income and wealth and that if everyone’s income was openly declared, there would be much less inequality. This is not an especially radical idea. In Norway, details of every citizen’s income, assets and the tax they pay are available to the public and published on this website.

As a member of the Scottish Green Party, I also feel obliged to comply with the policy resolution passed at the 2011 Conference on Tax Evasion and Avoidance which encourages corporations and individuals to not use tax havens and to publish their accounts on a country by country basis.

In 2016 I was elected as an MSP. I will continue to publish information in this format on an annual basis but have also published a transparency page on my MSP website to draw attention to wider transparency issues in relation to my public role.

2016-17 INCOME
I am an MSP. My tax return for 2016-17 also includes earnings from writing, research, consultancy, public speaking, investigation, and subscriptions from the whoownsscotland website. My accounting year is the calendar year and so for my tax return of April 2017, it is 2016. During 2016, I earned income from self-employment principally from January to May and following the election, from work completed prior to May but not invoiced until afterwards.

For 2016-17, my income was as follows.

MSP SALARY (1)                             £ 48,782
BENEFITS & EXPENSES                £   1,979
PROFIT SELF-EMPLOYED (2)        £ 11,744
DIVIDENDS                                      £      404
TOTAL INCOME (3)                          £ 62,909

My total taxable income for the Year Ending 5 April 2017 was £ 62.909 on which I am due to pay tax of £12.906 and Class 4 NI contributions of £331.56 = total of £13,237.56 (see tax HMRC calculation here).

During 2016 all of my self-employed income was generated from within the UK. My main clients were NGOs, private companies, law firms, print & broadcast media and royalty payments on my books.

DECLARATION OF INTERESTS 1 JANUARY 2018
I own no land or property.
I have 483 shares in Standard Life.
I am on the Board of Directors of the Caledonia Centre for Social Development (Company No. 192099 & Scottish Charity No. SC 028485).
I am a member of the Scottish Green Party and a number of charitable bodies.
I do not make use of any tax havens or artificial accounting structures to conceal my income

Also see my Parliamentary Register of Interests

NOTES
(1) MSP Salary is 5 May 2016 – 5 April 2017. The sum is derived from P60 after deduction of pension contributions.
(2) Gross Income less outlays & expenses – computers, travel, stationery, telephone, research fees (for example, search fees paid to Registers of Scotland) and other expenses of employment.

Since 2010, I have been (like a couple of my self-employed writer/activist colleagues George Monbiot and Alastair McIntosh) making an annual declaration of interests, income and tax. Previous declarations can be found at the foot of the About page.

Commentators, campaigners and advocacy groups should be open about their interests and income (this story from earlier in 2014 is a good example of why I believe this to be so). I also believe that we have too much secrecy in the UK on matters of income and wealth and that if everyone’s income was openly declared, there would be much less inequality. This is not an especially radical idea. In Norway, details of every citizen’s income, assets and the tax they pay are available to the public and published on this website.

As a member of the Scottish Green Party, I also feel obliged to comply with the policy resolution passed at the 2011 Conference on Tax Evasion and Avoidance which encourages corporations and individuals to not use tax havens and to publish their accounts on a country by country basis.

In 2016 I was elected as an MSP. I will continue to publish information in this format on an annual basis but will also include a transparency page on my MSP website to draw attention to wider transparency issues in relation to my public role.

2015 INCOME
I earn my living from writing, research, consultancy, public speaking, investigation, and subscriptions from the whoownsscotland website. My accounting year is the calendar year and so for my tax return of April 2016, it is 2015. For 2015, my income was as follows.

GROSS INCOME (1)     £ 42,323
LESS COSTS (2)           £ 11,130
TAXABLE INCOME (3)  £ 31,193

My total taxable income (including bank interest & dividends) for the Year Ending 5 April 2016 was £ 33,582 on which I am due to pay tax of £4121 and Class 4 NI contributions of £2082 = total of £6203 (see tax HMRC calculation here).

During 2015 all of my income was generated from within the UK. My main clients were NGOs, private companies, law firms, print & broadcast media and royalty payments on my books.

DECLARATION OF INTERESTS 1 JANUARY 2017
I own no land or property.
I have 483 shares in Standard Life (legally I have 2453 but 1970 are held on behalf of a minor)
I am on the Board of Directors of the Caledonia Centre for Social Development (Company No. 192099 & Scottish Charity No. SC 028485).
I am a member of the Scottish Green Party and a number of charitable bodies.
I do not make use of any tax havens or artificial accounting structures to conceal my income

Also see my Parliamentary Register of Interests

NOTES
(1) Gross Income is total of all income received. This includes re-imbursment for travel costs etc.
(2) Costs are all expenses such as computers, travel, stationery, telephone, research fees (for example, search fees paid to Registers of Scotland) and other expenses of employment.
(3) Taxable income is Gross Income less expenses and is the profit on which tax is calculated.

Since 2010, I have been (like a couple of my self-employed writer/activist colleagues George Monbiot and Alastair McIntosh) making an annual declaration of interests, income and tax. Previous declarations can be found at the foot of the About page.

Commentators, campaigners and advocacy groups should be open about their interests and income (this story from earlier in 2014 is a good example of why I believe this to be so). I also believe that we have too much secrecy in the UK on matters of income and wealth and that if everyone’s income was openly declared, there would be much less inequality. This is not an especially radical idea. In Norway, details of every citizen’s income, assets and the tax they pay are available to the public and published on this website.

As a member of the Scottish Green Party, I also feel obliged to comply with the policy resolution passed at the 2011 Conference on Tax Evasion and Avoidance which encourages corporations and individuals to not use tax havens and to publish their accounts on a country by country basis.

2014 INCOME

I earn my living from writing, research, consultancy, public speaking, investigation, and subscriptions from the whoownsscotland website. For 2014, my income was as follows.

GROSS INCOME (1)     £ 38,047

LESS COSTS (2)           £ 8324

TAXABLE INCOME (3)  £ 29,722

My total taxable income (including bank interest & dividends) was £30,173 on which I am due to pay tax of £3947 and Class 4 NI contributions of £1958 = total of £5905 (see tax HMRC calculation here)

During 2014 all of my income was generated from within the UK. My main clients were NGOs, private companies, law firms, print & broadcast media and royalty payments on my books.

DECLARATION OF INTERESTS 1 JANUARY 2016

I own no land or property.

I have 483 shares in Standard Life.

I am on the Board of Directors of the Caledonia Centre for Social Development (Company No. 192099 & Scottish Charity No. SC 028485).

I am a member of the Scottish Green Party and a number of charitable bodies.

I do not make use of any tax havens or artificial accounting structures to conceal my income

NOTES

(1) Gross Income is the total of all income received. This includes re-imbursment for travel costs etc.

(2) Costs are all expenses such as computers, travel, stationery, telephone, research fees (for example, search fees paid to Registers of Scotland) and other expenses of employment.

(3) Taxable income is Gross Income minus expenses and is the profit figure on which tax is calculated.