SHONA ROBISON 2 A NNEX A Table A: Block Grant Adjustments - OBR forecasts October 2024 (£m) TAX 2023-24 2024-25 2025-26 2026-27 2027-28 2028-29 2029-30 Income Tax -16,527 -18,389 -19,639 -20,468 -21,207 -21,862 -22,675 LBTT -526 -574 -660 -761 -862 -961 -1,047 SLfT -74 -75 -57 -54 -37 -40 -41 Total Tax -17,127 -19,038 -20,356 -21,283 -22,106 -22,863 -23,762 SOCIAL 2023-24 2024-25 2025-26 2026-27 2027-28 2028-29 2029-30 SECURITY AA 650 740 783 820 851 878 910 PIP 2,493 2,984 3,290 3,603 3,932 4,261 4,650 DLA 846 932 976 1,025 1,069 1,090 1,089 CA 355 397 420 447 475 500 529 IIDS 84 86 84 83 81 79 76 SDA 6 6 5 4 4 3 2 CWP 5 6 6 6 6 6 6 WFP N/A 32 31 30 29 29 29 TOTAL SS 4,439 5,182 5,596 6,018 6,447 6,846 7,291 indicates outturn data; Figures may not sum due to rounding Table B: In-year reconciliations to the 2024-25 Budget 2024-25 BGAs 2024-25 BGAs Change in the applied to 2024-25 based on OBR 30 forecast BGA from Scottish Budget in October 2024 Scottish Budget December 2023 (£m) forecast (£m) (£m) LBTT -521 -574 -53 SLfT -84 -75 9 Social Security Benefits with a BGA* +5,191 +5,180 -9 TOTAL +4,562 +4,513 -54 *AA, PIP, DLA, CA, IIDS, SDA, CWP, WFP 3 T able C: Total Provisional Reconciliation Requirements for the 2025-26 Budget (£m) Income Tax 2022-23 +450.6 Of which: +1,498.4 Final Revenue reconciliation Final BGA reconciliation -1,047.8 LBTT 2023-24 final +7.7 BGA reconciliation SLfT 2023-24 final +7.5 BGA reconciliation Social Security 2023-24 +34.1 provisional BGA reconciliation Total Provisional +499.9 Reconciliation Requirement 4
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