Nicola Sturgeon was paid £25,000 to work as a pundit for ITV's General Election coverage.
The former First Minister declared the payment on the official Register of Interests at the Scottish Parliament.
The money was paid to her company, Nicola Sturgeon Limited.
Ms Sturgeon appeared on ITN’s coverage, Election 2024 Live: The Results, programme after the polls closed on July 4.
She appeared alongside George Osborne, the Conservative chancellor from 2010 to 2016, and Ed Balls, the former shadow chancellor and economic secretary to the Treasury. It was Ms Sturgeon's first time in the studio as a pundit.
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The appearance came just over a year after the SNP MSP for Glasgow Southside was arrested by detectives then released without charge as part of Operation Branchform, the investigation into the funding and financing of the SNP.
Responding to the news, Scottish Conservative chairman Craig Hoy MSP said: “If ever there was a reward for failure, it was this. Nicola Sturgeon probably reckons she earned every penny of her huge fee for having to squirm on live TV as her own toxic legacy led to SNP seats tumbling on election night, but this declaration exposes her shameless hypocrisy.
“Having the ITV fee paid to her company is clearly a ruse to avoid paying the higher rates of income tax her incompetent SNP Government have imposed on hard-working Scots and which she personally championed.
“So much for those with the broadest shoulders bearing the heaviest burden. It’s hard not to conclude that Nicola Sturgeon is an utter fraud.”
Meanwhile, First Minister John Swinney denied that Nicola Sturgeon should resign as an MSP.
The SNP had called for former Scottish Conservative leader Ruth Davidson to step down as an MSP after she was paid £7,500 for a TV appearance at the 2019 general election.
Angus Robertson, a Scottish Government minister, said at the time it was "another reminder why Ruth Davidson should resign".
Mr Swinney was asked today (Thursday) if Ms Sturgeon should step down as an MSP given his party's call for Ms Davidson's resignation five years ago.
He said: "No, I don't think she should. And I think the call that was made for Ruth Davidson to resign was the wrong call.
"I don't think we should have been calling for that. We should just let these things take their course. Let folk register them."
A spokesperson for Nicola Sturgeon said: “Nicola was paid the fee offered by ITV for her appearance on the election results programme and has registered it accordingly.”
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