SCOTLAND’S new police chief has been paying lower tax rates by being registered in England, it has emerged.

Jo Farrell, who was made chief constable in October, was asked about her tax affairs on Wednesday at Holyrood’s criminal justice committee. She told MSPs that she was paying the higher Scottish tax rate but soon backtracked.

On Thursday, she corrected her statement according to The Times, saying: “I have proceeded on the clear understanding that while performing my role as chief constable of Police Scotland I am a Scottish taxpayer.”

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She said she was told she had mistakenly misinformed the committee and immediately instructed HMRC to change her tax band. 

Farrell added: “I hope that this clarification assures the committee that my response was provided in good faith and that I have taken immediate action to address both the administrative issue in relation to my tax code and to set the record straight.”

With a salary of £248,724, she would have saved nearly £9000 in tax by paying English rather than Scottish rates.

It comes hot on the heels of another controversy for Farrell after it was revealed she had used a police vehicle to get herself home when the train she planned to travel on was cancelled as Storm Babet hit the UK in October.

The police chief then apologised and accepted she made an "error of judgement".

Farrell, Scotland's first female Chief Constable, previously served as chief constable of Durham Constabulary, which covers Durham and Darlington.