Estimated HMRC costs Year 24-25 25-26 26-27 27-28 28-29 TOTAL £m 0 1.5 0.3 0.2 0.2 2.2 1 https://www.parliament.scot/-/media/files/legislation/bills/s6-bills/aggregates-tax-and-devolved-taxes- administration-scotland-bill/introduced/financial-memorandum-accessible.pdf Scottish Ministers, special advisers and the Permanent Secretary are covered by the terms of the Lobbying (Scotland) Act 2016.