Nicola Sturgeon has taken another £20,000 dividend from her media company – potentially avoiding the record income tax rates set by the SNP .

The former First Minister has now withdrawn a total of £30,000 in dividends from Nicola Sturgeon Limited since January, according to her updated Holyrood register of interests.

Dividends are taxed at a lower level than income, and the revenue goes to the UK Treasury, not the Scottish Government.

According to official tax calculators, an MSP would pay around £8,985 in Scottish income tax on £20,000 of income above their £74,507 salary in the current financial year.

But the tax on a £20,000 dividend would be £6,580, around £2,400 less.