148
i) Management expenditure on staff costs comprises: -
| GROUP | SCOTTISH ENTERPRISE | |||
| 2026 | 2025 | 2026 | 2025 | |
|---|---|---|---|---|
| £000 | £000 | £000 | £000 | |
| Wages and salaries | 58,710 | 60,982 | 53,513 | 53,452 |
| Social security costs | 8,205 | 6,930 | 7,452 | 6,171 |
| Pension costs | 14,802 | 18,777 | 14,673 | 18,415 |
| Secondments and temporary staff costs | 8,707 | 5,959 | 8,707 | 5,959 |
| Severance costs | 3,205 | 70 | 2,872 | - |
| Total Staff Costs | 93,629 | 92,718 | 87,217 | 83,997 |
A further analysis of staff costs is located in the Staff Report section of the Accountability Report.
| GROUP | SCOTTISH ENTERPRISE | |||
| 2026 | 2025 | 2026 | 2025 | |
|---|---|---|---|---|
| £000 | £000 | £000 | £000 | |
| UK Corporation tax @ 25% | 1,585 | 1,303 | 1,585 | 1,303 |
| Corporation tax under / (over) provided in previous years | 84 | (222) | 84 | (229) |
| Total current tax | 1,669 | 1,081 | 1,669 | 1,074 |
| Factors affecting current tax charge: | ||||
| Net expenditure after interest | 306,262 | 250,947 | 300,391 | 242,826 |
| Current tax @ 25% | (76,566) | (62,737) | (75,098) | (60,706) |
| Effect of: | ||||
| Non-taxable income and disallowed expenditure | 78,151 | 64,040 | 76,683 | 62,009 |
| Tax under / (over) provided in previous years | 84 | (222) | 84 | (229) |
| Current tax charge | 1,669 | 1,081 | 1,669 | 1,074 |