Subject to the caveats outlined at paragraph 9 above, it is expected that any costs would crystallise towards the end of business year 2025-26. Overall costs 7 Per annum costs borne by Before Stage 2 Following Stage 2 Scottish Government £11m £11.65m (+£300k one off 8 costs) Local Government £6.97m £7.12m 9 10 Total £17.98m £18.12m 7 As updated in the additional information in the Letter dated 6 October 2023 to the Education, Children and Young People Committee 8 One off costs would arise at commencement in 2026 9 Figures do not sum due to rounding 10 Figures do not sum due to rounding 4 This document relates to the Children (Care and Justice) (Scotland) Bill as amended at Stage 2 (SP Bill 22A) Children (Care and Justice) (Scotland) Bill [As amended at Stage 2] Supplementary Financial Memorandum Parliamentary copyright.