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 2025 (£m) TAX 2024-25 2025-26 2026-27 2027-28 2028-29 2029-30 2030-31 Income Tax -17,839 -19,367 -20,539 -21,386 -22,110 -23,128 -24,082 LBTT -625 -668 -788 -886 -988 -1,074 -1,140 SLfT -73 -78 -55 -55 -69 -65 -70 SAT N/A N/A -37 -39 -41 -43 -43 Total Tax -18,538 -20,113 -21,419 -22,365 -23,207 -24,310 -25,335 SOCIAL 2024-25 2025-26 2026-27 2027-28 2028-29 2029-30 2030-31 SECURITY AA 750 820 886 928 963 1,005 1,047 PIP 2,963 3,270 3,636 3,947 4,260 4,640 5,018 DLA 948 1,005 1,057 1,101 1,113 1,091 1,115 CA 400 430 468 502 526 551 574 IIDS 86 83 82 81 78 75 72 SDA 6 5 4 4 3 2 2 CWP 6 7 6 6 6 6 6 Gross WFP 29 182 181 180 180 183 184 BGA Tax Recovery N/A 1 1 2 3 4 5 BGA WFP Net BGA (Gross WFP + 182 182 182 183 188 189 Tax Recovery 29 BGA) TOTAL SS 5,188 5,803 6,323 6,751 7,133 7,558 8,024 indicates outturn data; Figures may not sum due to rounding Table B: In-year reconciliations to the 2025-26 Budget 2025-26 BGAs 2025-26 BGAs Change in the applied to 2025-26 based on OBR forecast BGA from Scottish Budget in 26 November Scottish Budget (£m) December 2024 2025 forecast (£m) (£m) LBTT -660 -668 -8 SLfT -57 -78 -21 Social Security Benefits with a BGA* +5,596 +5,803 207 TOTAL +4,879 +5,507 177 *AA, PIP, DLA, CA, IIDS, SDA, CWP, WFP Scottish Ministers, special advisers and the Permanent Secretary are covered by the terms of the Lobbying (Scotland) Act 2016.