Table 44A: Ending joint tenancies – summary of total identified costs 2026-27 2027-28 2028-27 £m £m £m Costs on Scottish Administration £0.054 £0 £0 Costs on local authorities £0 £0 £0 Costs on other bodies, £0 £0 £0 individuals & businesses Total costs £0.054 £0 £0 Table 44B: Ending joint tenancies – resource and capital breakdown of identified estimated costs for the Scottish Administration 2026-27 2027-28 2028-29 £m £m £m Of Scottish Administration costs £0.054 £0 £0 estimated: resource Of Scottish Administration costs £0 £0 £0 estimated: capital Table 44C: Ending joint tenancies – indicative summary of costs and savings generated by the Bill for the Scottish Administration Provision Implementation Annual running Potential annual (paragraph numbers) costs costs savings £m £m £m Scottish Government £0.054 £0 £0 costs (322-324) Delivery of notices etc. 335.