See www.lobbying.scot St Andrew’s House, Regent Road, Edinburgh EH1 3DG www.gov.scot Table C: Total Final Reconciliation Requirements for the 2024-25 Budget (£m) Income Tax 2021-22 -389.9 Of which: +1,461.1 Final Revenue reconciliation Final BGA reconciliation -1,851.0 LBTT 2022-23 final +19.5 BGA reconciliation SLfT 2022-23 final +7.8 BGA reconciliation FFFP 2022-23 final +3.2 BGA reconciliation PoC 2022-23 N/A final BGA reconciliation Social Security 2022-23 +21.4 final BGA reconciliation Total Final Reconciliation -338.0 Requirement *The baselines for three social security benefits (Personal Independence Payment, Severe Disablement Allowance and Industrial Injuries Disablement Scheme) have been revised due to changes to historic DWP outturn.