See www.lobbying.scot St Andrew’s House, Regent Road, Edinburgh EH1 3DG www.gov.scot A NNEX A Table A: Block Grant Adjustments - OBR forecasts November 2023 (£m) TAX 2022-23 2023-24 2024-25 2025-26 2026-27 2027-28 2028-29 Income Tax -14,768 -16,530 -17,432 -18,125 -18,960 -19,877 -20,693 LBTT -697 -533 -521 -592 -697 -800 -905 SLfT -95 -82 -84 -76 -77 -77 -76 Total Tax -15,560 -17,145 -18,037 -18,793 -19,734 -20,754 -21,674 SOCIAL 2022-23 2023-24 2024-25 2025-26 2026-27 2027-28 2028-29 SECURITY AA 548 643 724 767 784 801 831 PIP 2,026 2,494 2,927 3,258 3,516 3,769 4.,005 DLA 735 820 877 909 925 942 937 CA 308 353 389 416 434 452 459 IIDS 78 83 85 84 81 79 76 SDA 6 6 5 5 4 3 2 CWP 23 6 6 6 6 6 6 WFP N/A N/A 178 181 182 180 181 TOTAL SS 3,724 4,405 5,191 5,625 5,931 6,231 6,497 indicates outturn data; Figures may not sum due to rounding Table B: In-year reconciliations to the 2023-24 Budget 2023-24 BGAs 2023-24 Change in the applied to 2023- BGAs based forecast BGA from 24 Scottish Budget on OBR 22 Scottish Budget (£m) in December 2022 November (£m) forecast (£m) LBTT -517 -533 -16 SLfT -99 + 17 -82 Fines, Forfeitures and Fixed Penalties* + 1 -26 -25 Social Security Benefits with a BGA** + 45 +4,360 +4,405 TOTAL + 46 +3,719 +3,765 *Ordinarily, there are no in-year reconciliations for Fines, Forfeitures and Fixed Penalties (FFFP).