This helps protect the Scottish Budget from the risk of slower population growth in Scotland relative to the rest of the UK. • Scottish Government’s resource borrowing capacity to deal with forecast error has been increased by £300 million (to £600 million). • Scottish Government’s capital and resource borrowing limits and the limit to the Scotland reserve will increase in line with inflation from 2024-25. • The Scotland reserve drawdown limits have been abolished. • The reduction applied to the Scottish Block Grant as part of the devolution of Crown Estate revenues – currently £6.6 million per annum – will increase incrementally to £40 million by 2028-29, profiled at £10 million / £10 million / £15 million / £20 million / £40 million, at which point it will remain flat and unindexed. • The reduction to the Scottish Block Grant to account for revenue raised in Scotland for Fines, Forfeitures, and Fixed Penalties (FFFPs) will be converted to a fixed amount (£25 million), given the relative steadiness of this income stream.