{
 "council": "Na h-Eileanan Siar",
 "nation": "scotland",
 "financial_year": "2024/25",
 "officers": [
  {
   "name": "Malcolm Burr",
   "title": "Chief Executive",
   "salary": 130998,
   "salary_band": null,
   "is_band": 0,
   "pension": 22925,
   "benefits": 120,
   "notes": "Benefits = £120 taxable expenses. Salary includes £1,875 Returning Officer remuneration for the July 2024 UK General Election (note 1).",
   "council": "Na h-Eileanan Siar",
   "source_url": "https://www.cne-siar.gov.uk/sites/default/files/2026-06/CnES_24-25_Annual_Accounts.pdf",
   "source_title": "Comhairle nan Eilean Siar Annual Accounts 2024-25 (Audited)",
   "financial_year": "2024/25",
   "ident": null
  },
  {
   "name": "Donald Macleod",
   "title": "Chief Officer Education",
   "salary": 103849,
   "salary_band": null,
   "is_band": 0,
   "pension": 18173,
   "benefits": 0,
   "notes": "Taxable expenses nil.",
   "council": "Na h-Eileanan Siar",
   "source_url": "https://www.cne-siar.gov.uk/sites/default/files/2026-06/CnES_24-25_Annual_Accounts.pdf",
   "source_title": "Comhairle nan Eilean Siar Annual Accounts 2024-25 (Audited)",
   "financial_year": "2024/25",
   "ident": null
  }
 ],
 "senior_team_by_year": [
  {
   "council": "Na h-Eileanan Siar",
   "financial_year": "2019/20",
   "n": 8,
   "team_bill": 692154,
   "comparative": 1
  },
  {
   "council": "Na h-Eileanan Siar",
   "financial_year": "2020/21",
   "n": 9,
   "team_bill": 676438,
   "comparative": 0
  },
  {
   "council": "Na h-Eileanan Siar",
   "financial_year": "2021/22",
   "n": 7,
   "team_bill": 575858,
   "comparative": 1
  },
  {
   "council": "Na h-Eileanan Siar",
   "financial_year": "2022/23",
   "n": 9,
   "team_bill": 677864,
   "comparative": 0
  },
  {
   "council": "Na h-Eileanan Siar",
   "financial_year": "2023/24",
   "n": 9,
   "team_bill": 792899,
   "comparative": 1
  },
  {
   "council": "Na h-Eileanan Siar",
   "financial_year": "2024/25",
   "n": 11,
   "team_bill": 902028,
   "comparative": 0
  }
 ],
 "band_d_by_year": {
  "2015/16": 1024,
  "2016/17": 1024,
  "2017/18": 1054.72,
  "2018/19": 1086.36,
  "2019/20": 1138.4,
  "2020/21": 1193.49,
  "2021/22": 1193.49,
  "2022/23": 1229.29,
  "2023/24": 1290.75,
  "2024/25": 1290.75,
  "2025/26": 1387.56,
  "2026/27": 1505.5
 },
 "pay_bands_by_year": [
  {
   "fy": "2019/20",
   "nominal": 88,
   "real": 88,
   "realEarn": 88,
   "nominal100": 1,
   "real100": 1
  },
  {
   "fy": "2020/21",
   "nominal": 99,
   "real": 95,
   "realEarn": 70,
   "nominal100": 1,
   "real100": 1
  },
  {
   "fy": "2021/22",
   "nominal": 102,
   "real": 86,
   "realEarn": 79,
   "nominal100": 1,
   "real100": 1
  },
  {
   "fy": "2022/23",
   "nominal": 137,
   "real": 75,
   "realEarn": 80,
   "nominal100": 1,
   "real100": 1
  },
  {
   "fy": "2023/24",
   "nominal": 247,
   "real": 68,
   "realEarn": 77,
   "nominal100": 3,
   "real100": 1
  },
  {
   "fy": "2024/25",
   "nominal": 270,
   "real": 72,
   "realEarn": 62,
   "nominal100": 3,
   "real100": 1
  }
 ],
 "exit_packages_by_year": [
  {
   "fy": "2019/20",
   "packages": 23,
   "cost": 617288,
   "costPartial": false
  },
  {
   "fy": "2020/21",
   "packages": 19,
   "cost": 359051,
   "costPartial": false
  },
  {
   "fy": "2021/22",
   "packages": 52,
   "cost": 1560951,
   "costPartial": false
  },
  {
   "fy": "2022/23",
   "packages": 2,
   "cost": 153956,
   "costPartial": false
  },
  {
   "fy": "2023/24",
   "packages": 2,
   "cost": 15668,
   "costPartial": false
  },
  {
   "fy": "2024/25",
   "packages": 6,
   "cost": 85997,
   "costPartial": false
  }
 ],
 "exit_packages_over_100k": [
  {
   "council": "Na h-Eileanan Siar",
   "fy": "2021/22",
   "lower": 100001,
   "upper": 150000,
   "packages": 2,
   "cost": 215516
  },
  {
   "council": "Na h-Eileanan Siar",
   "fy": "2022/23",
   "lower": 100001,
   "upper": 150000,
   "packages": 1,
   "cost": 147286
  }
 ],
 "employer_pension_by_year": [
  {
   "council": "Na h-Eileanan Siar",
   "fy": "2019/20",
   "lgps": 7786000,
   "teachers": 3121000,
   "notes": "Prior-year comparatives in the 2020/21 accounts. LGPS: 'Amount Charged to General Fund: Employers' Contributions' 7,786 (£000) in Note 37 Defined Benefit Pension Schemes (MiRS reconciliation); the note covers the LGPS plus unfunded discretionary awards, so any direct payments of unfunded benefits are not separable from this line. Teachers: 'the Comhairle paid £3.522m (£3.121m in 2019/20) to the Scottish Government in respect of teachers' retirement benefits' (Teachers' Pension Scheme section of Note 37). LGPS in £000 (x1,000), teachers in £m (x1,000,000). No combined total printed. Excluded: teachers' added years payments £557,436 in 2019/20, disclosed separately."
  },
  {
   "council": "Na h-Eileanan Siar",
   "fy": "2020/21",
   "lgps": 7915000,
   "teachers": 3522000,
   "notes": "LGPS: 'Amount Charged to General Fund: Employers' Contributions' 7,915 (£000) in Note 37 Defined Benefit Pension Schemes (MiRS reconciliation); the note covers the LGPS plus unfunded discretionary awards, so any direct payments of unfunded benefits are not separable from this line. Teachers: 'In 2020/21, the Comhairle paid £3.522m ... to the Scottish Government in respect of teachers' retirement benefits' (Teachers' Pension Scheme section of Note 37). LGPS in £000 (x1,000), teachers in £m (x1,000,000). No combined total printed. Excluded: teachers' added years payments £534,354 in 2020/21, disclosed separately."
  },
  {
   "council": "Na h-Eileanan Siar",
   "fy": "2021/22",
   "lgps": 8148000,
   "teachers": 3670000,
   "notes": "Prior-year comparatives in the 2022/23 accounts. LGPS: 'Amount Charged to General Fund: Employers' Contributions' 8,148 (£000) in Note 37 Defined Benefit Pension Schemes (MiRS reconciliation, printed page 58); the note covers the LGPS plus unfunded discretionary awards, so any direct payments of unfunded benefits are not separable from this line. Teachers: 'the Comhairle paid £4.0m (£3.67m in 2021/22) to the Scottish Government in respect of teachers' retirement benefits' (Teachers' Pension Scheme section of Note 37). LGPS in £000 (x1,000), teachers in £m (x1,000,000). No combined total printed. Excluded: teachers' added years payments £514,835 in 2021/22, disclosed separately."
  },
  {
   "council": "Na h-Eileanan Siar",
   "fy": "2022/23",
   "lgps": 8815000,
   "teachers": 4000000,
   "notes": "LGPS: 'Amount Charged to General Fund: Employers' Contributions' 8,815 (£000) in Note 37 Defined Benefit Pension Schemes (MiRS reconciliation, printed page 58); the note covers the LGPS plus unfunded discretionary awards, so any direct payments of unfunded benefits are not separable from this line. Teachers: 'In 2022/23, the Comhairle paid £4.0m ... to the Scottish Government in respect of teachers' retirement benefits' (Teachers' Pension Scheme section of Note 37). LGPS in £000 (x1,000), teachers in £m (x1,000,000). No combined total printed. Teachers' added years: no new awards and no lump sums in 2022/23 per the same note."
  },
  {
   "council": "Na h-Eileanan Siar",
   "fy": "2023/24",
   "lgps": 9411000,
   "teachers": 4200000,
   "notes": "Prior-year comparatives in the 2024/25 accounts. LGPS: 'Amount Charged to General Fund: Employers' Contributions' 9,411 (£000) in Note 38 Defined Benefit Pension Schemes (MiRS reconciliation); the note covers the LGPS plus unfunded discretionary awards, so any direct payments of unfunded benefits are not separable from this line. Teachers: 'the Comhairle paid £4.9m (£4.2m in 2023/24) to the Scottish Government in respect of teachers' retirement benefits' (Teachers' Pension Scheme section of Note 38). LGPS in £000 (x1,000), teachers in £m (x1,000,000). No combined total printed. Excluded: teachers' added years payments £542,341 in 2023/24, disclosed separately."
  },
  {
   "council": "Na h-Eileanan Siar",
   "fy": "2024/25",
   "lgps": 8649000,
   "teachers": 4900000,
   "notes": "LGPS: 'Amount Charged to General Fund: Employers' Contributions' 8,649 (£000) in Note 38 Defined Benefit Pension Schemes (MiRS reconciliation); the note covers the LGPS plus unfunded discretionary awards, so any direct payments of unfunded benefits are not separable from this line. Teachers: 'In 2024/25, the Comhairle paid £4.9m ... to the Scottish Government in respect of teachers' retirement benefits' (Teachers' Pension Scheme section of Note 38). LGPS in £000 (x1,000), teachers in £m (x1,000,000). No combined total printed. Excluded: teachers' added years payments £567,611 in 2024/25, disclosed separately."
  }
 ],
 "councillor_remuneration_by_year": [
  {
   "council": "Na h-Eileanan Siar",
   "fy": "2019/20",
   "total": 672419,
   "salaries": 572310,
   "n": null,
   "notes": "Prior-year comparative column of the Remuneration Report table 'Total Remuneration paid to Councillors' (whole £): Salaries 572,310, Allowances 20,405, Expenses 79,704, Total 672,419. Expenses field is the printed 'Expenses' line only; the separate 'Allowances' line (£20,405) is included in the printed total but not in either field here. Number of councillors not stated."
  },
  {
   "council": "Na h-Eileanan Siar",
   "fy": "2020/21",
   "total": 597363,
   "salaries": 581301,
   "n": null,
   "notes": "Remuneration Report table 'Total Remuneration paid to Councillors' (whole £): Salaries 581,301, Allowances 970, Expenses 15,092, Total 597,363. Expenses field is the printed 'Expenses' line only; the separate 'Allowances' line (£970) is included in the printed total but not in either field here. Note 30 Members' Salaries, Allowances and Expenses prints marginally different totals (salaries 581,299, total 597,360) from per-member rounding; the Remuneration Report table is used. Number of councillors not stated."
  },
  {
   "council": "Na h-Eileanan Siar",
   "fy": "2021/22",
   "total": 635821,
   "salaries": 602773,
   "n": null,
   "notes": "Prior-year comparative column of the Remuneration Report table 'Total Remuneration Paid to Councillors' (whole £): Salaries 602,773, Allowances 5,599, Expenses 27,449, Total 635,821. Expenses field is the printed 'Expenses' line only; the separate 'Allowances' line (£5,599) is included in the printed total but not in either field here. Number of councillors not stated."
  },
  {
   "council": "Na h-Eileanan Siar",
   "fy": "2022/23",
   "total": 659329,
   "salaries": 595487,
   "n": null,
   "notes": "Remuneration Report table 'Total Remuneration Paid to Councillors' (whole £): Salaries 595,487, Allowances 11,356, Expenses 52,486, Total 659,329. Expenses field is the printed 'Expenses' line only; the separate 'Allowances' line (£11,356) is included in the printed total but not in either field here. Number of councillors not stated."
  },
  {
   "council": "Na h-Eileanan Siar",
   "fy": "2023/24",
   "total": 686484,
   "salaries": 617426,
   "n": null,
   "notes": "Prior-year comparative column of the Remuneration Report table 'Total Remuneration paid to Councillors' (whole £): Salaries 617,426, Allowances 9,945, Expenses 59,113, Total 686,484. Expenses field is the printed 'Expenses' line only; the separate 'Allowances' line (£9,945) is included in the printed total but not in either field here. Number of councillors not stated."
  },
  {
   "council": "Na h-Eileanan Siar",
   "fy": "2024/25",
   "total": 706606,
   "salaries": 654718,
   "n": null,
   "notes": "Remuneration Report table 'Total Remuneration paid to Councillors' (whole £): Salaries 654,718, Allowances 11,374, Expenses 40,514, Total 706,606. Expenses field is the printed 'Expenses' line only; the separate 'Allowances' line (£11,374) is included in the printed total but not in either field here. Number of councillors not stated."
  }
 ],
 "arms_length_bodies": [],
 "notes": "Null means not disclosed, never zero. In pay_bands_by_year, 'nominal' counts staff above a fixed cash threshold and 'real' counts staff above the CPI-equivalent of that threshold in the first recorded year. Officer 'ident' is the full name behind disclosed initials, with its basis. See /methodology/."
}