The non-staff transition costs are summarised in Table 7 below. Transition staff costs Range 2025-26 2026-27 £,000 £,000 Actuarial advice Low - 40 High - 75 Legal advice Low - 40 High - 75 Communications Low - 200 High - 380 Branding and marketing Low - 200 High - 310 Consultancy support Low - 75 High - 100 IT equipment Low - 220 High - 390 Low - 780 Total High - 1,300 Table 7.