Police Scotland Chief Constable Jo Farrell lands taxpayers with £134k expenses bill for second home

Police Scotland’s annual accounts, which are due to be published later this month, show Ms Farrell received relocation expenses of £69,901. Oversight body the Scottish Police Authority (SPA) also paid out additional “tax costs” of £64,525.

The bill, first published by The Mail on Sunday, comes as the police chief, who earns £270,000 a year, bought a second home in Edinburgh while keeping hold of her family home in Northumberland.

It is thought part of the expenses claim relates to Land and Buildings Transaction Tax (LBTT) and the additional dwelling supplement (ADS) – an extra tax for all second homeowners.

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Details of the bill have emerged after the Chief Constable this week asked for an extra £140 million from the Scottish Government as she said Police Scotland was at a “crossroads” financially.

The “benefits in kind” attributed by the SPA to Ms Farrell are the equivalent of four new police recruits’ starting salary of £31,400.

Scottish Conservative leader Russell Findlay hit out at the SPA-approved reimbursement and called for a probe into the rules on police relocation expenses.

He said: “Struggling frontline officers and the paying public might question whether such huge sums of taxpayers’ cash should be spent on a second home for a Chief Constable who’s on more than £260,000.

“This highly generous deal must now be subject to proper scrutiny and a full public explanation from Police Scotland, the SPA and the SNP Government. If such largesse is within the rules, then the rules should be looked at.

“Taxpayers are sick of being relentlessly hammered by SNP ministers who far too often spend their cash with reckless abandon.”

According to The Mail on Sunday, under ‘remuneration’ in Police Scotland’s annual accounts it is noted: “Jo Farrell received taxable relocation expenses of £69,901 (£134,426 including tax costs paid). These costs are in line with the chief officer relocation procedure. The costs facilitate the reimbursement of the incremental accommodation costs upon the recruitment or transfer of chief officers.”

The rules on chief officer relocation expenses state the retention of a second home may be considered only in “exceptional circumstances” and that LBTT and ADS may be eligible for reimbursement.

It is understood the Chief Constable, who joined Police Scotland in October 2023, makes frequent trips back to the Northumberland home.

Ms Farrell’s £134,400 “benefits in kind” bill is reportedly the highest of any Chief Constable in the history of Police Scotland, which was established in April 2013. The combined expenses attributed to the three chief constables who preceded her over a ten year period amounted to just £43,900.

A Scottish Police Authority spokesperson said: “Any relocation expenses reimbursed to senior officers are paid in line with a relocation procedure which complies with regulations.”

The SPA said any relocation expenses recorded in the annual report were grossed up for tax purposes.