Who earns what

Author

31.2 million

The 38-year-old mother of two - plus a lucrative older boy called Harry Potter - who has connected with the world’s youth and made reading children’s fiction fashionable round the world. Harry Potter and the Order of the Phoenix, the fifth book in a promised seven-book saga, was published this year, but it was the royalties from the first four that brought the money rolling in like a tidal wave - 20 million at a conservative estimate. The other slice of income came from film and merchandising and a modest return on an accumulated 280 million fortune. Publicity shy at the best of times, Joanne Kathleen, has put down roots behind high walls in a posh part of Edinburgh and married a local doctor who, as some excitable newspapers never tire in pointing out, bears a passing resemblance to the boy wonder himself. "I don't believe in magic," she told a disbelieving audience of wide-eyed children recently, which seems a bit of a whopper considering her personal history. JK, then a single mother, famously conceived her lucrative literary offspring during a train journey, and even more famously laboured to give birth to him in an Edinburgh caf with her baby daughter dozing in a push-chair by her side. She was so hard up it was the only warm place she could find and the coffee was free since the place was owned by her sister and brother-in-law. As JK was transformed into a multi- millionaire best-selling author, so the historic location where it all began has been reinvented in parallel as an all-you-can-eat Chinese buffet. From the north-facing window, it is possible to see a plaque commemorating another local author, RL Stevenson, and it’s not difficult to imagine a JK plaque facing it in due course once Edinburgh gets round to acknowledging the modern literary phenomenon in its midst.

2 ANDY STRAIN

Lottery winner

5.6 million

Scotland’s fourth biggest National Lottery winner when his numbers came up in March. He said afterwards that he had just 10 in his pocket and was wondering how to pay the grocery bill on that fateful Saturday night. His lucky numbers were 5, 6, 8, 32, 33 and 41. The retired hospital porter and one-time ship’s steward, who lives near Kirkintilloch, was handed his check in a Champagne-soaked ceremony. He had already been to the car showrooms to look at the sports car. Beyond that, he wasn’t to sure how much it would change his life. "I suppose I could buy a new house with this money," he said, "But you can't buy new neighbours and I have great neighbours."

3 BILLY CONNOLLY & PAMELA STEPHENSON

Entertainer, psychologist

3.8 million

The "Big Yin" is a former shipyard worker who now lives the life of a Highland laird on his Donside estate in rural Aberdeenshire. Each year he invites a pick-and-mix selection of Hollywood pals to the Lonach Gathering and they parade in the kind of event that Billy would mercilessly satirise if anybody else dared to flaunt such ostentatious behaviour. Pamela, a qualified psychologist, boosted the family finances with the income from the book she wrote about her husband. Billy has sold more than 840,000 in hardback and more than 800,000 in paperback since it was published in September 2001. A comedian herself with Not the Nine O’Clock News, Pamela, 53, was given a 100,000 advance, but royalties have paid that back ten times over. Now she is reported to have secured a 2,000,000 deal with Hodder Headline for three more books. More than just a stand-up comedian, Billy has proved he can cut it as an actor as well, most notably in Mrs Brown, when he played a memorably believable drunken John Brown to Judi Dench’s ice queen Victoria. He also recently received a reputed 1,500,000 for a series of National Lottery ads that suffered the embarrassment of being voted "most irritating".

4 BRIAN SOUTER

Chief executive, Stagecoach

3.24 million

Britain’s most famous bus driver. Stagecoach was founded when the bus industry was deregulated in the late 1980s. Souter and his sister, Ann Gloag, started with a single bus and packets of sandwiches handed out to passengers. Even an ill-advised publicity stunt with Souter dressed as a cowboy couldn’t stop the momentum. More recently, however, as Gloag retired and Souter took a back seat, the company expanded into the United States and Asia in what proved to be spectacularly wrong turns, prompting Souter, 50, to get back behind the wheel this year. Billion pound write-offs may just be a crashing of gears before smooth acceleration begins again. The share price is certainly motoring again. As well as a salary of 865,000, Souter personally owns 10.01 per cent of the group which boosted his overall earnings for the year with a dividend payment of 2.38 million.

5 SIR CAMERON MACKINTOSH

Impresario

3 million

He brought you the hit musicals Cats, Miss Saigon and Les Miserables and he is one of the richest men in Britain with assets estimated at more than 330 million. Mackintosh, 56, started out as a stagehand and is now one of the most powerful movers and shakers on the global entertainment scene. He owns seven West End theatres in London and, with around 60 productions on the stage around the world at any one time, the money looks likely to keep rolling in. Last year’s accounts for Cameron Mackintosh Ltd show that he paid himself 2,509,948, plus a pension contribution of 500,000. The company made profits of around 9 million on sales of 22.5 million. Mackintosh spent much of his childhood in the West Highlands with his late aunt and uncle, Anthea and Jim Jarvie. He now owns the 13,000 acre Nevis estate and has contributed financially to community projects in and around Mallaig. Three years ago the Jarvies’s home on Loch Nevis which he inherited was mysteriously burned to the ground. A new 1 million house is now almost complete on the same spot.

6 EPHRAIM BELCHER

Chairman, Belcher Food Products

2.81 million

Scotland’s sausage king recently bought Cloncaird Castle, in south Ayrshire. The Tower House, dating back to the 15th century, seems to be a replacement for the art nouveau Cragston House, the previous family seat. It was on the market at an asking price of 2.5 million so he could afford it, considering the salary he paid himself had doubled over the previous year. At the Belcher Food factory in Prestwick, 160 workers squeeze out 20,000 tonnes of frozen sausages every year, making Belcher the UK’s largest supplier to the major supermarkets. A new 14 million production plant supplies cooked burgers and sausages for pubs and restaurant chains in a food services offshoot. Belcher himself was a local butcher in the late 1960s when he decided to abandon the chopping block and have a shot at the pork processing big time. By the 1990s the family firm was firmly established. Belcher is one of those canny businessmen who doesn’t like to borrow from banks too much believing that investment should be made out of profits not bank loans. Nor is he impressed by those who set out to get rich too quick. Meanwhile he declares his political allegiance by pushing some of his bucks the way of the Tory party - 250,000 last year.

7 WALTER SCOTT

Fund manager

2.78 million

A fund manager with attitude - at least when it comes to ranting against Edinburgh’s "caf culture". All those people sitting around eating and drinking on pavements upset him by blurring his home city’s fine architectural lines. "This is not Paris," he told the council as if this had somehow escaped their notice. Scott (no relation to the writer Sir Walter Scott who was famously unable to hang on to his millions) is the man whose ambition seems to be to buy up the whole of Charlotte Square in the heart of Georgian Edinburgh. He has spent around 40 million so far and owns Nos 1, 2, 3, 4, 9, 15, 16, 17, 44, and 45. All he needs to do now is persuade the National Trust for Scotland to sell its side, the Records Office to hand over its converted kirk, and the First Minister to flog his official residence at Bute House, and the square will have been circled. One of these days he is going to take up residence in some of the restored properties but in the meantime his company, Walter Scott & Partners, has parked its offices in an old castle near the airport. A father of three in his late 50s, Scott studied nuclear physics at Edinburgh University and Cambridge, where he was a rowing blue, before deciding that making money was more interesting than quantum theory. Until recently he worked away at building up his fortune - the firm handles 3 billion of mainly American investors’ cash - and hadn’t been photographed in public for more than 20 years. He banked a salary of 1,185,079 plus a dividend of 1,600,000.

8 GORDON GRUBB

Lottery winner

2.7 million

Mum was the word when Grubb scooped the National Lottery jackpot last November. Although he lived with his elderly parents in Maryhill, Glasgow, he didn't tell them about his new fortune. It only came to light in January, when reporters from the Daily Record knocked on the door of the council house and, mistaking Gordon snr for his son, asked how it felt to be so rich. An hour later, Grubb the younger arrived home behind the wheel of a brand new 63,000 Porsche - not the sort of motor that many BT workers can afford and perhaps a small clue as to his financial status. The newspaper reported that the 46-year-old son left the house an hour later with his father shouting obscenities and waving two fingers at him from an upstairs window. The newspaper further reported that Grubb said later that he had not wanted the win to change his life.

9 FRED ANDERSON GOODWIN

Chief Executive, Royal Bank of Scotland

2.58 million

The Royal Bank's world headquarters is rising slowly around the Gogar burn beside Edinburgh airport, like the fantasy set for a villain straight out of a James Bond film. Fred the Shred, so called because of his reputation for corporate ruthlessness, looks forward to the day when he can install himself at the centre of the complex. World domination? Why not? The Royal is already one of the most profitable companies in Europe. Goodwin is an old boy of Paisley Grammar School and Glasgow University. He has just turned 45 and, when he isn't restoring vintage cars or playing golf, lives by the credo: if you add no value to the company you're out the door. Luckily for him, as the Royal's Chief Executive, he can claim to have added plenty of value himself and is currently purring over interim pre-tax profits of 2.9 billion. The Royal swallowed NatWest whole three years ago and gained considerable financial weight as a result. Organic revenue growth is mandatory and shareholders are putty in Goodwin's expert hands after he declared a 15 per cent increase in dividend. So while there are plenty of jokes about dull-witted bankers and complaints about fat cat directors and their telephone number salaries, there are few who don't think Goodwin is good value for their money.

10 HENRIK LARSSON

Footballer

2.5 million

The soft-spoken goal-scoring Swede is on the biggest pay deal at Celtic Park, collecting about 2 million a year for just pulling on the jersey and then increasing it by 25 per cent through win bonuses that pile up on top. The Celtic fans would gladly pay him more if he would only agree to stay at the club which brought him over the North Sea from Holland in 1997 for a bargain 650,000, the best bit of transfer business ever negotiated by a Scottish club. He has scored more than 200 goals, 14 hat-tricks, and become the club’s record scorer in Europe. He has been crucial in helping the club restore its reputation abroad and without his goals Celtic would never have reached last season’s UEFA Cup final. Larsson is one of those rare footballers more likely to be found with his feet up at home in front of the fire with his wife and child than partying in a night club. He has actually cancelled endorsements in favour of a quieter life. A season in advance Larsson has told Celtic he will be moving on next summer. He is simply irreplaceable.

11 ROBBIE COLTRANE

Actor

2.5 million

The substantial figure of Coltrane was cast as Hagrid in the Harry Potter films after JK Rowling named him as her dream actor for the role. The 53-year-old’s box-office drawing power has been in evidence since he captured the adult imagination as Fitz, the hard-drinking, chain- smoking, recklessly-gambling, sexually-frustrated criminal psychologist in Cracker, a television drama series that attracted more than 15 million viewers a week, and was not too distorted a reflection of his own personality. Born Robert McMillan, in Rutherglen, he was sent to Glenalmond in Perthshire as a boarder and hated the place. Coltrane made the best of it though, big enough to be a prop in a rugby tour of Canada, and smart enough to be head of the debating society. He graduated from the Glasgow School of Art and odd-jobbed as a stage actor and stand-up comedian until he hit the big time, which includes Bond films and other Hollywood blockbusters. The father of two teenage children, he has spent this year filming the third Harry Potter in the Highlands. He has managed to fit in a small screen role in The Planman, a two-part ITV drama on which he was also executive producer.

12 RONALD DE BOER

Footballer

2.1 million

The most gifted player at Ibrox has a remarkable pedigree. He was a football star for Ajax, Barcelona and the Dutch national team before joining Rangers in a period of frantic high spending which is unlikely to be repeated now that Glasgow club’s accountants have a firmer hold of the red ink-stained balance sheets. De Boer, one of talented Dutch footballing twins, cost a 4.5 million down-payment and now earns an estimated 35,000 a week in wages. His contract expires next summer, but by then he can expect to have gathered in about 6 million over his three years with Rangers. De Boer also enjoys lucrative sponsorship deals and picked up a tidy sum in bonuses as Rangers completed the domestic treble last season.

13 SIR TOM FARMER

Chairman and Chief Executive, Kwik Fit

2.1 million

This is a popular legend involving a Leith tenement and endless supplies of car tyres and exhausts. Sir Tom was brought up in the tenement and, once an uninspired school career was out if the way, seized the opportunity to build Kwik Fit, the drive-in repair shop. The idea roared off the starting grid, Sir Tom made his fortune and flogged the lot to Ford in 1999 for 1 billion. Sir Tom, 63, stepped down as chairman of Kwik Fit last year, but is currently putting together a string of property deals worth 850 million through a company called Morston Assets, in which he holds a 50 per cent stake.

14 ROBERT CARLYLE

Actor

2 million

Brought up by his father in Glasgow’s Maryhill, 42-year-old Carlyle would have been a painter and decorator if he hadn’t established himself as one of the most versatile UK actors of his generation. At the age of 21 he enrolled in acting classes and later, disillusioned with the staidness of Scottish theatre, founded the Raindog Theatre Company to bring in some innovative thinking. Fame and fortune finally came calling after his appearance as the psychopathic Begbie in the screen adaptation of Irvine Welsh’s Trainspotting. He then switched to non-conformist Highland bobbie Hamish McBeth and moved on to get his kit off in The Full Monty. Critics raved about his portrayal of Renard, the volatile terrorist with a bullet lodged in his brain, in the James Bond movie The World is Not Enough. Recently he tried his hand at the biggest psycho of all, Hitler, in a four-hour mini-series for television in America. Willing to talk about his acting career but not his private life, Carlyle set a trend in 1997 when he was one of the first celebrity weddings at Skibo Castle, press and public held back at the gate.

15 MIKEL ARTETA

Footballer

2 million

The 21-year-old dark-haired Spaniard joined Rangers from Barcelona for 6 million in the spring of last year and was supposed to be heading back home to Atletico Madrid this summer, but the deal collapsed. Rangers are now looking to him to show greater responsibility following the departure of club captain Barry Ferguson to the lure of the Premiership in England. Arteta is one of the most talented players in Scotland, if a little delicate looking for the rude sensibilities of many Rangers fans. So far he has failed to deliver on the big occasions. But he remains one of the club's most marketable assets should they feel the need to further reduce that 68 million debt revealed in the accounts earlier this month.

16 JOSEPH WALKER

Chairman, Walkers Shortbread

1.95 million

Those little oblong fingers of shortbread might as well be miniature gold bars for the Walker dynasty in their fiefdom of Speyside. The family firm was founded outside the village of Aberlour in 1898 and was just another wee country bakery until the 1960s when shortie, that most traditional of Scottish delicacies, suddenly discovered a new lease of life. Walkers now employs 850 people, makes 10,000 tonnes in 30 varieties of the stuff every year and sends 45 per cent of it overseas in those familiar red tartan tins emblazoned with romantic paintings. The local workforce are bussed in from the surrounding area - Shortbread One and Shortbread Two bringing in the shifts to keep the production lines moving. There is a new factory at Elgin and experimental luxury products come and go, but shortie remains the gold standard of the business. Joseph Walker, his founding grandfather's namesake, runs the business with his brother and sister, and the next generation of Walkers is waiting in the wings to take over. Assuming Joseph is the highest paid director he received a salary last year of 618,000 beefed up by a 800,000 pension contribution. We have also conservatively calculated his share of the dividend as 533,000.

17 MARTIN O’NEILL

Football manager

1.8 million

Celtic were so desperate to hold on to their manager that he was awarded a 12-month rolling contract at the beginning of the 2003-2004 season as his initial three-year deal came to a close. The tortuous contract negotiations were followed with interest from the stands with opinion divided between those advocating that O’Neill should be told to take a hike for holding the club to ransom and those who would have contributed to any whip round to keep him in the hot seat. O’Neill’s first salary has been estimated at 2 million which is probably an exaggeration, but agreeing to an extension will certainly have taken his pay to somewhere in the region of 1.5 million with bonuses on top. The 50-year-old from Northern Ireland, whose boyhood was coloured by visions of the green and white hoops, has already enhanced his value by leading Celtic into this year’s Champions League group stages, and he stands to make money from his stake in the plc when he leaves Glasgow which, given his standing in the British game and now that he has such a flexible contract, may be sooner rather than later.

16 JOSEPH WALKER

Chairman, Walkers Shortbread

1.95 million

18 CHRIS SUTTON

Footballer

1.75 million

The English striker was a priority 6 million for Martin O’Neill when he arrived at Celtic in the summer of 2000 and was installed on a weekly wage of 30,000, a figure that was without parallel at the time in Scotland. It was a risky business because Sutton had failed to impress at Chelsea following a 10 million move from Blackburn, but O’Neill’s judgment was sound. The less heralded half of Celtic’s forward line has become a vital cog in the wheel, displaying all the aggression and willingness to run himself into the ground that is necessary for Celtic’s style of play. Sutton has remained a focal point of the resurgent Celtic of the new Millennium and has scored regularly between injuries and suspensions. He mostly keeps a low profile outside the game, but likes Scotland well enough to encourage wee brother John to try his luck in making a name for himself at First Division Raith Rovers this season.

19 NEIL LENNON

Footballer

1.75 million

There seems to be some kind of telepathy between Lennon and his manager, Martin O’Neill, that is lost on the majority of Celtic fans. O’Neill employed him at Leicester City and brought him north as soon as he could after getting his feet under the table at Parkhead. Leicester subsequently collapsed and were relegated from the Premiership. Lennon, a chunky red-haired midfielder, does much of the grafting in the side and rarely does anything fancy.

20 BARRY FERGUSON

Footballer

1.7 million

The former Rangers captain has just left for the Premiership but, unlike some of his former departed team-mates, falls within the time-frame of our survey. Ferguson was taking home 28,000 a week to add to the bonuses for picking up three trophies in his final season. He had even signed a new three-year contract with Rangers but changed his mind and demanded a transfer, claiming that he didn’t want his children to grow up in the sectarian-tarnished goldfish bowl of the West of Scotland. In his early days, he had a big chip on his shoulder and threatened to go the same way as big brother Derek - drummed out of Ibrox after a series of street fights - but he has matured in the last two years and has grown in stature. He was a key player in last season’s triumphs, adding a new attacking dimension to his game that produced about 20 goals from midfield. He will be missed and should blossom in the Premiership.

21 PAUL LAMBERT

Footballer

1.65 million

Celtic's captain is believed to have been on the same salary as his Ibrox counterpart, but would have fallen a bit behind because of Celtic's failure to land a trophy despite enjoying one of the finest seasons in the club's history. Lambert returned from Germany in 1997, where he had won the Champion's League with Borussia Dortmund, to play a vital part in the team assembled to stop Rangers taking a tenth successive title.

22 STEFAN KLOS

Footballer

1.6 million

The German goalkeeper who patrols the Rangers penalty box - a sometimes lonely experience in the Scottish Premier League - was Paul Lambert’s team-mate in the Borussia Dortmund side who turned over Juventus in the final of the 1997 Champions League. Like his flamboyant predecessor Andy Goram, he is not the tallest, but has assumed the same kind of iconic importance to the Ibrox club and offers a greater degree of reliability. Rangers won the championship by a single goal from Celtic last season and many have observed that Klos made the difference. By comparison, Celtic’s No 1, Rab Douglas, picked the first two Old Firm games of that season to leak goals which, with the benefit of hindsight, cost Celtic the championship.

23 STEWART MILNE

Chairman and Chief Executive, Stewart Milne Group

1.54 million

This farm labourer’s son from the North-east was never going to find his fortune on the land. He left school with a handful of qualifications to train as an engineer, but he now runs one of the country’s leading construction firms which employs 700 people and made a record 8.5 million profit on turnover of 150 million last year. The downside is that a sense of civic duty obliges him to assume the role of chairman of Aberdeen Football Club and suffer denigration from fans who want him to flash the cheque book. Instead, he has imposed a regime for the club to live within its means, which underlings took to ridiculous lengths by selling the team’s toaster. When you see him with his head in his hands at Pittodrie, it’s not always caused by events on the pitch. Milne’s pay packet includes a 126,000 pension contribution, perhaps a hint that he is thinking of abandoning Pittodrie for a quiet life ... then again maybe not.

24 JOHN HARTSON

Footballer

1.5 million

Big Bad John is actually one of the nicest guys at Celtic Park. Forget the time that he had a ‘square go’ in the street with former Welsh team-mate Vinnie Jones "to see who was harder" and the time he kicked a former team-mate in the head during training. Aggression on the pitch rarely comes across off it as the Welshman sits, feet up, analysing games with some intelligence. Hartson missed the UEFA Cup final in Seville through injury and his goal threat might have made all the difference. The Welshman is also a fixture in his national side who are on course to qualify for the European championships in Portugal next year.

25 SHOTA ARVELADZE

Footballer

1.5 million

Not the biggest name at Ibrox by a long way, but his pay-packet of about 25,000 a week reflects the fact that the wiry wee Georgian has a strong pedigree, signing from Ajax, and was a relatively cheap buy at 1.7 million. Sometimes a bit lightweight, he is nonetheless extremely gifted and has proved himself a lethal finisher on the big occasions. His winning goal in Copenhagen at the end of last month secured Rangers’ entry into the group stages of this season’s Champions’ League and the 10 million financial windfall that goes with it. Also, more importantly for Rangers’ fans who don’t care what things cost, Arveladze has developed the happy knack of scoring against Old Firm rivals Celtic.

Who earns what - part 4