Hundreds of staff working in the Scottish public sector are dodging the SNP’s crippling tax regime because they have based themselves in England.

A probe into the situation has found 786 staff, working for public bodies, including quangos, councils, health boards and even the Scottish Government benefit financially because they live south of the border.

Among them are staff on six-figure salaries who will save thousands of pounds a year by not being subject to the UK’s highest taxes.

The vast majority (403) work for quangos, while 327 are employed by Scottish councils and 56 work for health boards.

The Scottish Government has confirmed 142 of its employees do not pay the Scottish rate of income tax because their main residence is not in Scotland.

Those benefitting from the situation include people on publicly-funded salaries in excess of £100,000 a year.

Currently, everyone earning more than £28,850 pays more income tax in Scotland than in other parts of the UK.

A Scottish civil servant earning £100,000 would reduce their tax bill by £3,332 a year by having their main residence in other parts of the UK, rising to a £6,713 saving for someone on £175,000.

Scottish Conservative finance spokesman Craig Hoy MSP believes the situation shows workers 'voting with their feet by choosing to live in England over the SNP’s high-tax Scotland'

Scotland’s top civil servant – Permanent Secretary John-Paul Marks – previously addressed the number of his staff who were not paying the Scottish rate of income tax

Scottish Conservative finance spokesman Craig Hoy MSP said: ‘These figures show Scottish public sector workers voting with their feet by choosing to live in England over the SNP’s high-tax Scotland.

‘Who can blame them when living here means higher and rising bills under the Nationalists?

‘If SNP ministers don’t ease the pain on hard-pressed Scottish households, there will be an exodus of public and private sector jobs, talent and tax revenue from the Scottish economy.

‘The majority of Scots workers already pay more income tax than they would in England, with middle-earners on around £50,000 being hit for £1,500 more.’

Callum McGoldrick, investigations campaign manager at the TaxPayers’ Alliance said: ‘When thousands of taxpayer-funded workers choose to base themselves in England rather than Scotland to avoid higher taxes, it’s a clear vote of no confidence in the SNP’s tax regime.

‘While well paid quango and university staff can simply change their address and escape Scotland’s higher rates, ordinary taxpayers who can’t move are stuck paying more.

‘Scottish taxpayers need to stop being hit so hard.’

As well as public sector workers, FOI figures obtained by the Scottish Conservatives show 1,283 staff employed by universities in Scotland have a home address based in England.