Table 12: Costs of easy access breaks (£m) – costs to the Scottish Administration: As per published Financial Memorandum on 20 June 2022: 2023-24 24-25 25-26 26-27 27-28 28-29 29-30 30-31 31-32 32-33 33-34 34-35 £m £m £m £m £m £m £m £m £m £m £m £m Upper Estimate 10 15 20 25 30 35 37 37 37 37 37 37 Lower Estimate 10 15 20 25 30 34 34 34 34 34 34 34 Updated as per December 2023: Easy access breaks (Scottish Ministers) 2023-24 24-25 25-26 26-27 27-28 28-29 29-30 30-31 31-32 32-33 33-34 34-35 £m £m £m £m £m £m £m £m £m £m £m £m Upper Estimate 0 5 10 15 21 26 32 34 35 35 36 37 Lower Estimate 0 5 10 15 21 26 30 31 31 32 33 33 Central Estimate 0 5 10 15 21 26 32 33 33 34 35 36 Reasons for Variances: • Updating estimates using the latest available data on carer population data and intensity of caring (as Table 10); • Uprating the unit costs from 2022/23 to 2023/24 prices; • Bringing the estimate for existing funding in line with Scottish Government easy-access breaks budgets for 2023/24; 42 • Increasing the number of carers to reflect the projected increase due to demographic change over the growth period; • Inflating the estimated costs from 2023/24 prices to nominal prices (in line with the approach in the rest of the Financial Memorandum). 79.