NHS Scotland finances

First publication of monthly financial performance.

The financial position of all 22 NHS health boards has been published by the Scottish Government. This will take place monthly going forward.

While all health boards publish their financial position locally, this brings the information together in one place for first time and shows the progress being made by boards in developing and delivering financial plans throughout the year.  

Cabinet Secretary Designate for Health Jeane Freeman said:

“Scotland’s health service is receiving record funding that is providing historically high numbers of doctors, nurses and dentists, plus a proposed pay deal for the majority of staff that is the highest in the UK.

“There is rising demand on our NHS, with increased expectations and an aging population, so it is crucial we have a transparent and open approach to finances.         

 “I expect all health boards to continue to develop their plans and work towards delivering a balanced financial position over the course of the remaining financial year, while ensuring they provide safe and effective care and deliver best value for money.”



At Month 2, there are four NHS Boards which require a two to three year timeframe to return to financial balance and are consequently anticipating a requirement for financial support in the form of brokerage in 2018-19.

The indicative level of brokerage required is estimated at £70.9 million across the following Boards: NHS Tayside (£18.7 million); NHS Ayrshire and Arran (£20 million); NHS Highland (£19 million); and NHS Borders (£13.2 million).

This compares with the actual total level of brokerage requirement in 2017-18 of £50.7 million.


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