§ Ms Roseanna Cunningham
To ask the Secretary of State for Scotland if he will list for each month in 1994–95, 1995–96, 1996–97 and 1997–98(a) capital expenditure and (b) revenue expenditure on the NHS in Scotland. 
§ Mr. Galbraith
As required by the rules of Government Accounting, payments to health bodies are made by way of advances from suspence accounts. Expenditure is therefore debited to the vote account only364W once the exact amount is reported to the Scottish Office, which can be up to 2 months after the date of the actual expenditure. The information held by the Scottish Office is not therefore a reliable indicator of the monthly expenditure by the NHS in Scotland. The net annual audited expenditure for 1994–95, 1995–96 and 1996–97 is set out in the table. Estimated outturn information is provided for 1997–98 as audited expenditure is not yet available.
£million Year Revenue expenditure Capital expenditure Total 1994–95 3,922 38 3,960 1995–96 4,090 -7 4,083 1996–97 4,226 16 4,242 1997–98 4,421 -5 4,416
The capital expenditure provided in the table relates to direct capital expenditure by Health Boards net of capital receipts. In 1995–96 and 1997–98 income from the sale of land and buildings was greater than expenditure on capital. Capital expenditure by NHS Trusts is funded from the revenue income they receive from Health Boards and by loans from the Scottish Office.