Former First Minister Humza Yousaf and Dundee councillor wife Nadia El-Nakla have set up a new company to channel their earnings outside of politics.
H and N Yousaf Limited was incorporated in September.
Mr Yousaf and Ms El-Nakla, who live in Dundee with their children, are joint shareholders.
The duo follow in the footsteps of Nicola Sturgeon, who also uses a limited company for her outside earnings.
It emerged on Thursday that Ms Sturgeon had been paid over £30,000 for work as a pundit on ITV’s general election special. The former first minister took part in the programme as her party suffered its worst defeat in modern times.
Her company, Nicola Sturgeon Limited, was established in late 2023 with its registered address at an accountancy firm in Kinghorn, Fife.
Private companies can be used to lower tax bills with profits paid out as dividends, avoiding national insurance contributions.
Mr Yousaf lists his occupation with Companies House as a politician, while Ms El-Nakla, a councillor representing Dundee’s West End, is listed as a director.
His Holyrood register of interests says the company provides business support services, and lists a payment of £2,400 for a presentation he delivered at the Centre for Humanitarian Dialogue in Geneva.
The Times reports Mr Yousaf received income from conflict resolution work, with further work in this area and international relations planned.
He has not confirmed whether he intends to seek election again in the 2026 Scottish election.
A spokesman for Mr Yousaf said: “The company set up by Humza Yousaf and his wife, Nadia, is for activity undertaken outwith their respective roles as elected members.”
But critics suggested the new company could distract Mr Yousaf from his work supporting constituents as an MSP.
Craig Hoy, Scottish Conservative finance spokesman, said: “It would appear Humza Yousaf has been taking lessons from one of his predecessors in setting up his own personal company.
“His constituents in Glasgow Pollok will be wondering why he is spending his time focusing on such matters rather than tackling their real concerns.
“The former SNP leader should be upfront about the purpose of this company and if it is going to result in him failing to help his constituents on a day-to-day basis.”
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