Question to the HM Treasury:

To ask the Chancellor of the Exchequer, how many staff are employed by HMRC in national minimum wage enforcement in 2025-26; and how many of these staff are a) based in Scotland and b) cover Scotland in their role responsibilities.

As of September 2025, HMRC employed 442 people as part of its National Minimum Wage (NMW) Enforcement unit. Of these, 44 are based in Scotland.

The NMW teams which are based in Edinburgh and East Kilbride are part of HMRC’s National NMW compliance function. These team’s work not only incorporates NMW compliance activity within Scotland, but it also covers activity across the UK. Some NMW compliance activity in Scotland is also undertaken by other UK based NMW teams.