The study, looking at movement within the UK over 12 years, found a steady increase in net migration of taxpayers in the five years from when the tax was launched in 2017-18. On average during that period, almost 4,200 more taxpayers moved to Scotland than left each year.

In 2021-22 alone – the latest year of available data – £200 million in additional taxable income was brought into Scotland, with more higher and top rate taxpayers moving to Scotland than leaving.

The research is one of two studies commissioned by the Scottish and Welsh governments to help better understand potential behaviour changes that might be brought about as a result of changes to income tax policies. Provisional findings were shared with ministers ahead of setting the 2024-25 Scottish Budget.

The Deputy First Minister Shona Robison said: “We welcome this research, showing a steady increase in net taxpayer migration in the years after Scottish Income Tax was introduced.

“The latest figures show that across all tax bands and almost all age ranges in 2021-22, more taxpayers chose Scotland as their home than left – offering yet more proof that Scotland is an attractive place for people to live and work, while our progressive approach to income tax asks those who earn more to contribute some more.

“We know people base the decision on where to live on a range of factors, and by coming to Scotland they have access to a range of services and benefits not available elsewhere in the UK, including free tuition and prescriptions. Scotland has the most generous childcare package for three and four year olds, and council tax is lower here than in England.

“This social contract with the people of Scotland is funded in part by our progressive income tax system. Indeed, in 2021-22 some £200m in taxable income was brought here as a result of inward migration in a single year, increasing economic activity while helping fund vital public services like our NHS and our efforts to tackle child poverty.”