Biggest Scottish earners are in Aberdeenshire and Kincardine

Average income for all adults, including the self-employed in both areas was clocked at £27,600.

That is £6,500 more than the average for the country and £9,300 more than those in the lowest earning constituencies, Dundee West and Glasgow South West.

NFU found Edinburgh South was the constituency with the second highest average incomes at £26,700 followed by Aberdeen South with £26,100.

The lowest average earners in Scotland are to be found in Dundee West and Glasgow South West.

Glenrothes in Fife came in third, typically taking some just £200 a year more than those in Dundee and Glasgow South West.

Annual income tax bills in Scotland averaged £2,390.