§ Mr. McElhoneasked 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. FairgrieveHealth 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.
ESTIMATED COST OF INCREASED VAT £ 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