The author’s earnings from the Harry Potter and Cormoran Strike franchises remain robust. List compiler Robert Watts noted that the “adverse coverage” surrounding the author appears to have had no detrimental impact on her commercial success, with her creative output continuing to generate significant royalty streams from both long-standing fans and new generations.

Ms Rowling remains a vocal proponent of domestic taxation, previously stating her commitment to the UK welfare state that supported her during her early career. This stance contrasts with the “greedy tax exiles” she has historically criticised. While Ms Rowling represents the creative arts on the list, the wider rankings are dominated by industrial and retail dynasties. The top spot in Scotland is held by the Gordon family, the distillers behind Glenfiddich, who paid £93.8m, followed by Lady Philomena Clark of the Arnold Clark car dealership group, The Times reports.

On a national level, the list is topped for the first time by Fred and Peter Done, the founders of Betfred, who contributed over £400m. The 2026 edition also highlights a diverse range of high earners, including new entries from the worlds of sport and entertainment such as Harry Styles, Mo Salah, and Erling Haaland. According to Mr Watts, the list serves to highlight the “hidden heroes” of the economy whose substantial tax contributions support public services across the country.