本文主要分析蘇格蘭家戶所得與住宅權屬分配情形，並強調所得不均與住宅租買權屬的極化現象。本文利用15,000 筆以上之蘇格蘭家戶資料予以分析，其資料包含家戶之所得與住宅權屬與家戶人口特性等資料。所得資料在本文為家戶所得，並隨家戶大小與戶長之年齡而調整。家戶所得之調整係以麥克來蒙所得調整比例(McClements Sale) ，稱為「等同家戶所得」。本文運用所得五等分和吉尼係數分析五種不同之住宅權屬於蘇格蘭地區及其四個主要城市。經由研究結果發現，整個蘇格蘭地區(包含四個主要城市)存在著所得極化的情形，尤其以有貸款自用住宅家戶與公有出租住宅住戶之間最為明顯。有貸款的自用住宅家戶明顯的集中在高所得階層，反之，公有出租住宅住戶則是集中在最後百分之四十的所得分布階層。再者，分析各所得階層的權屬分布時，更明顯存在著有貸款自用住宅家戶與公有出租住宅住戶間所得的兩極化現象。對於此顯著的所得與住宅權屬的極化現象，蘇格蘭政府相關部門應予以重視並謀求改善對策。而此分析結果與相關對策亦可供國內住宅發展與政策擬定之參考。

This paper analyses the distribution of household income and tenure pattern in Scotland, emphasising income inequality and tenure polarisation. The paper is able to employ data on more than 15,000 Scottish households, including rich information of household income, tenure and demographic characteristics. The income used in this paper is household income and is adjusted by household size and householders’ age. Household income adjusted by the McClements scale is called ‘equivalent household income.’ This paper uses the income quintile share and the Gini-coefficient to analyse income inequality between five different tenures in the whole of Scotland level and in the four major city level. The results show that, in both the Scotland and the city levels, there exists a significant income polarisation between mortgaged owners and local authority tenants. The mortgaged owners are concentrated in upper income groups while local authority tenants are concentrated in the bottom two income quintile groups. Moreover, in the analysis of tenure distribution between income levels, the results show a clear picture of tenure polarisation, specifically for mortgaged owners and local authority tenants, within income quintile groups. The significance of income inequality and tenure polarisation has implications in Scotland’s housing policy. The results of income and tenure polarisation in Scotland and its policy reform also have implications to Taiwan’s housing development and housing policy.