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Comhairle nan Eilean Siar has confirmed they are aiming to pay teachers’ pay deal back-pay this month, within the 2022-23 tax year.

According to a TES Scotland investigation, the Comhairle and Renfrewshire hope to pay the 7% settlement in the teachers next pay packets.

Thirteen authorities have confirmed they will definitely be able to process the back pay this month.

However, 16 Scottish authorities say the pay deal came too late to be processed and will be taxed at 2023-24 tax rates, slightly reducing the net amount in many teachers’ salaries.

One local authority, Aberdeen City, did not confirm its position before publication day.

The Scottish teacher pay deal resolved earlier this month will result in what the EIS teaching union has said is a 14.6 per cent increase for the majority of teachers by January 2024.

This figure is the accumulation of three staged pay increases over 28 months, starting with the 7% pay increase for 2022-23.

However, the Scottish higher-level tax rate will increase next year, from 41 per cent to 42 per cent for people earning over £43,663.

This means that teachers on the same pay point may be hit with more tax on their back pay depending on their local authority employers’ pay roll arrangement.