diff --git a/.rubocop_todo/layout/array_alignment.yml b/.rubocop_todo/layout/array_alignment.yml
index a94423620a2a23eaa56a9a2182d3bc2433670a3c..6619ee4138d56431fb6d3f17443890d8947894ac 100644
--- a/.rubocop_todo/layout/array_alignment.yml
+++ b/.rubocop_todo/layout/array_alignment.yml
@@ -19,7 +19,6 @@ Layout/ArrayAlignment:
     - 'ee/app/models/ee/epic.rb'
     - 'ee/app/models/ee/user.rb'
     - 'ee/app/models/geo/event_log.rb'
-    - 'ee/app/models/gitlab_subscription_history.rb'
     - 'ee/app/models/ip_restriction.rb'
     - 'ee/app/models/license.rb'
     - 'ee/app/models/protected_environment.rb'
diff --git a/.rubocop_todo/rspec/feature_category.yml b/.rubocop_todo/rspec/feature_category.yml
index 1156e89a01971f5eb473a682ba19786367d27e76..11d5abd997b4d03c66fcf623fda2bbf3b9a485f1 100644
--- a/.rubocop_todo/rspec/feature_category.yml
+++ b/.rubocop_todo/rspec/feature_category.yml
@@ -854,7 +854,6 @@ RSpec/FeatureCategory:
     - 'ee/spec/models/elastic/reindexing_task_spec.rb'
     - 'ee/spec/models/epic_user_mention_spec.rb'
     - 'ee/spec/models/gitlab/seat_link_data_spec.rb'
-    - 'ee/spec/models/gitlab_subscription_history_spec.rb'
     - 'ee/spec/models/gitlab_subscriptions/upcoming_reconciliation_spec.rb'
     - 'ee/spec/models/group_deletion_schedule_spec.rb'
     - 'ee/spec/models/group_merge_request_approval_setting_spec.rb'
diff --git a/db/migrate/20240625124852_add_seats_in_use_to_gitlab_subscription_history.rb b/db/migrate/20240625124852_add_seats_in_use_to_gitlab_subscription_history.rb
new file mode 100644
index 0000000000000000000000000000000000000000..b59588c63dbf7bb9f7f25bd2efd6e209a55eb6ba
--- /dev/null
+++ b/db/migrate/20240625124852_add_seats_in_use_to_gitlab_subscription_history.rb
@@ -0,0 +1,9 @@
+# frozen_string_literal: true
+
+class AddSeatsInUseToGitlabSubscriptionHistory < Gitlab::Database::Migration[2.2]
+  milestone '17.2'
+
+  def change
+    add_column :gitlab_subscription_histories, :seats_in_use, :integer, null: true
+  end
+end
diff --git a/db/schema_migrations/20240625124852 b/db/schema_migrations/20240625124852
new file mode 100644
index 0000000000000000000000000000000000000000..253df66ed608304fb75178addfa8803798b1faea
--- /dev/null
+++ b/db/schema_migrations/20240625124852
@@ -0,0 +1 @@
+f7d04a541cef9331788b7192b098d14b640a60f340d44cd2805d9bcd970bb7af
\ No newline at end of file
diff --git a/db/structure.sql b/db/structure.sql
index b6ac1d911d2e6032f50017b1dca453dd9ae6cbf5..9cd33629ef0132563c162e59a02d3d209aeac070 100644
--- a/db/structure.sql
+++ b/db/structure.sql
@@ -10699,6 +10699,7 @@ CREATE TABLE gitlab_subscription_histories (
     trial_starts_on date,
     auto_renew boolean,
     trial_extension_type smallint,
+    seats_in_use integer,
     CONSTRAINT check_6d5f27a106 CHECK ((namespace_id IS NOT NULL))
 );
 
diff --git a/ee/app/models/gitlab_subscription_history.rb b/ee/app/models/gitlab_subscription_history.rb
index 744c3542b36a914c0b4a846dd3884cbfcc45d1e7..63413d6163e757b5170473bcc2c20b88e52ce17f 100644
--- a/ee/app/models/gitlab_subscription_history.rb
+++ b/ee/app/models/gitlab_subscription_history.rb
@@ -3,9 +3,11 @@
 # GitlabSubscriptionHistory records the previous value before change.
 # `gitlab_subscription_created` is not used. Because there is no previous value before creation.
 class GitlabSubscriptionHistory < ApplicationRecord
-  enum change_type: [:gitlab_subscription_created,
-                     :gitlab_subscription_updated,
-                     :gitlab_subscription_destroyed]
+  enum change_type: [
+    :gitlab_subscription_created,
+    :gitlab_subscription_updated,
+    :gitlab_subscription_destroyed
+  ]
 
   validates :gitlab_subscription_id, presence: true
   validates :namespace_id, presence: true
@@ -22,6 +24,7 @@ class GitlabSubscriptionHistory < ApplicationRecord
     trial_ends_on
     namespace_id
     hosted_plan_id
+    seats_in_use
     max_seats_used
     seats
     trial
@@ -35,7 +38,6 @@ class GitlabSubscriptionHistory < ApplicationRecord
   # good reason not to.
   # We don't use this list other than to raise awareness of which attributes we should not track.
   OMITTED_ATTRIBUTES = %w[
-    seats_in_use
     seats_owed
     max_seats_used_changed_at
     last_seat_refresh_at
diff --git a/ee/spec/models/gitlab_subscription_history_spec.rb b/ee/spec/models/gitlab_subscription_history_spec.rb
index 2905b5bacf191cc7f0bad57dd0aa2478b9ae7d1c..39a433c963a31e1d126bf7501c8b8b1f0c84ef27 100644
--- a/ee/spec/models/gitlab_subscription_history_spec.rb
+++ b/ee/spec/models/gitlab_subscription_history_spec.rb
@@ -2,7 +2,7 @@
 
 require 'spec_helper'
 
-RSpec.describe GitlabSubscriptionHistory do
+RSpec.describe GitlabSubscriptionHistory, feature_category: :seat_cost_management do
   describe '.create_from_change' do
     context 'when supplied an invalid change type' do
       it 'raises an error' do
@@ -61,11 +61,17 @@
           'namespace_id' => 2,
           'gitlab_subscription_created_at' => current_time,
           'gitlab_subscription_updated_at' => current_time,
+          'seats_in_use' => 10,
           'trial' => true,
           'seats' => 15
         )
 
-        expect(record.attributes.keys).not_to include('non_existent_attribute', 'seats_in_use')
+        expect(record.attributes.keys).to include(*GitlabSubscriptionHistory::TRACKED_ATTRIBUTES)
+
+        expect(record.attributes.keys).not_to include(
+          'non_existent_attribute',
+          *GitlabSubscriptionHistory::OMITTED_ATTRIBUTES
+        )
       end
     end
   end
diff --git a/spec/support/rspec_order_todo.yml b/spec/support/rspec_order_todo.yml
index 5dae8a460d5240a14b820888ca8679c0883fd459..2ccbb0c75a81fff686de2f8da6308cfff7722aae 100644
--- a/spec/support/rspec_order_todo.yml
+++ b/spec/support/rspec_order_todo.yml
@@ -1641,7 +1641,6 @@
 - './ee/spec/models/geo/upload_registry_spec.rb'
 - './ee/spec/models/geo/upload_state_spec.rb'
 - './ee/spec/models/gitlab/seat_link_data_spec.rb'
-- './ee/spec/models/gitlab_subscription_history_spec.rb'
 - './ee/spec/models/gitlab_subscriptions/features_spec.rb'
 - './ee/spec/models/gitlab_subscription_spec.rb'
 - './ee/spec/models/gitlab_subscriptions/upcoming_reconciliation_spec.rb'