HC Deb 13 December 1979 vol 975 cc764-5W
Mr. McElhone

asked the Secretary of State for Scotland why, in view of the fact that it was possible for the Department of Health and Social Security to make an estimate of the cost to regional health authorities in England of increased value added tax, it was not possible for his Department to make such an estimate for health boards in Scotland without disproportionate cost.

Mr. Fairgrieve

Health boards do not account separately for VAT and without a special analysis of each board's expenditure, which could be done only at disproportionate cost, no precise estimate can be given. Broad ranges of cost can be calculated by reference to boards' expenditure last year and figures on this basis are set out in the following table. The difference between the total £7-£7.7 million and the estimate of £8 million given in my right hon. Friend's reply to the right hon. Member for Lanarkshire, North (Mr. Smith) on 29 November 1979 is attributable to NHS expenditure incurred other than by the health boards.

£ thousand
Argyll and Clyde 460 510
Ayrshire and Arran 290 320
Borders 135 150
Dumfries and Galloway 140 155
Fife 307 337
Forth Valley 300 330
Grampian 640 710
Greater Glasgow 2,000 2,200
Highland 260 285
Lanarkshire 495 540
Lothian 1,235 1,365
Orkney 12 14
Shetland 20 22
Tayside 700 770
Western Isles 34 38
7,028 7,746