See www.lobbying.scot St Andrew’s House, Regent Road, Edinburgh EH1 3DG www.gov.scot Table B: Spring Forecast 2026 Social Security BGAs and change from Autumn Statement 2025 (£m) BGA change since Scottish Budget 2025-26 2026-27 2027-28 2028-29 2029-30 2030-31 (£m) BGA (Attendance Allowance) 817 884 924 960 1,001 1,043 Change in BGA from Scottish Budget -3 -2 -4 -4 -4 -4 2026-27 BGA (Personal Independence Payment) 3,260 3,646 3,939 4,250 4,624 4,999 Change in BGA from Scottish Budget -10 9 -8 -10 -16 -20 2026-27 BGA (Disability Living Allowance) 1,017 1,082 1,127 1,144 1,125 1,154 Change in BGA from Scottish Budget 12 24 26 30 34 39 2026-27 BGA (Carer’s Allowance) 430 471 504 528 553 577 Change in BGA from Scottish Budget -0 3 2 2 2 3 2026-27 BGA (Industrial Injuries Disablement 84 83 81 78 75 72 Scheme) Change in BGA from Scottish Budget 0 0 -0 -0 -0 -0 2026-27 BGA (Severe Disablement Allowance) 5 4 4 3 2 2 Change in BGA from Scottish Budget -0 -0 -0 -0 -0 -0 2026-27 BGA (Cold Weather Payment) 7 6 6 6 6 6 Change in BGA from Scottish Budget 0 0 0 0 0 0 2026-27 BGA (Winter Fuel Payment) 182 181 180 180 184 187 Change in BGA from Scottish Budget -0 -0 -0 -0 0 3 2026-27 BGA (Winter Fuel Payment Tax 1 1 2 3 4 5 Recovery) Change in BGA from Scottish Budget 0 0 0 0 0 0 2026-27 TOTAL BGAs 5,801 6,358 6,766 7,152 7,574 8,045 Change in BGA from Scottish Budget 34 15 19 15 21 -2 2026-27 Figures may not sum due to rounding Positive numbers in bold indicate an improvement to SG’s funding position, while negatives indicate a deterioration.