See www.lobbying.scot St Andrew’s House, Regent Road, Edinburgh EH1 3DG www.gov.scot ANNEX A Table A: Block Grant Adjustments - OBR forecasts November 2022 (£m) 2021-22 2022-23 2023-24 2024-25 2025-26 2026-27 2027-28 Income Tax -13,594 -14,681 -15,485 -15,932 -16,455 -17,179 -18,105 LBTT -642 -717 -517 -509 -604 -735 -830 SLfT -102 -103 -99 -93 -87 -92 -94 -14,338 -15,501 -16,101 -16,535 -17,146 -18,006 -19,028 Total Tax 2021-22 2022-23 2023-24 2024-25 2025-26 2026-27 2027-28 4 AA 517 545 621 679 700 716 735 PIP 1,738 2,024 2,481 2,808 3,009 3,221 3,457 DLA 707 732 802 851 842 828 830 CA 294 315 365 396 410 434 454 IIDS 81 78 82 84 80 76 73 SDA 7 6 6 5 4 4 3 CWP N/A 3 3 3 3 3 3 TOTAL SS 3,343 3,703 4,360 4,825 5,048 5,283 5,556 indicates outturn data All BGAs are calculated using the IPC method Figures may not sum due to rounding Table B In-year reconciliations to the 2022-23 Budget 2022-23 BGAs set at 2022-23 Scottish 2022-23 BGAs Change in the Budget in January (£m) based on OBR forecast BGA November 17 from Scottish forecast (£m) Budget (£m) LBTT -717 -53 -664 SLfT -103 -21 -82 Social Security Benefits with a BGA* +3,703 +116 +3,587 Total +2,841 +2,883 +42 * CA, DLA, PIP, IIDS, SDA, AA and CWP Scottish Ministers, special advisers and the Permanent Secretary are covered by the terms of the Lobbying (Scotland) Act 2016.