My officials will be happy to provide more detail on these arrangements if helpful to do so. As the 2025-26 BGAs for the Fully Devolved Taxes and Social Security benefits have been updated to reflect the latest OBR forecasts of corresponding tax receipts and social security expenditure in the rest of the UK, we have calculated the in-year reconciliations required to the 2025-26 Scottish Budget, as outlined at Table B in the Annex.