Files listing 2022 to 2023 - Scottish health service costs - summary for financial year 2022 to 2023 - Scottish health service costs - Publications

Return to Scottish health service costs publication.

REVISIONS: Data were revised on 12 April 2024 and 22 July 2025. This is primarily a result of revisions to data by NHS boards which have affected a range of Excel tables - please see the revisions table below for details. Please also note that the Scottish Ambulance Service have now submitted data for financial year 2022/23 and are available from Excel table R910.

Revisions

Revisions 2022 to 2023 XLSX | 408.6KB

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Report files

Costs book summary

Costs book summary
Report code	Name	Sector
R100	R100: Executive summary, for Scotland and each board XLSX \| 197.5KB	Multiple
R100T	R100T: Expenditure and activity figures for the last 5 years, for Scotland and each board XLSX \| 251.9KB	Multiple
NHSScotland Mental Health expenditure	NHSScotland Mental Health expenditure XLSX \| 299.1KB	Multiple
R086	R086: NHS board operating costs and capital expenditure XLSX \| 53.5KB	Multiple
R300s	R300s: Net expenditure, by board of treatment, by care type XLSX \| 55.8KB	Multiple
R020	R020: Hospital summary (excluding long stay hospitals) XLSX \| 54.3KB	Hospital
R020LS	R020LS: Hospital summary - long stay hospitals XLSX \| 44.3KB	Hospital
R025	R025: Board level aggregate of hospital running cost XLSX \| 24.9KB	Hospital

Specialty summary

Specialty summary
Report code	Name	Sector
R04X	R04X: Specialty summary - all specialties (excluding long stay), by patient type, by board XLSX \| 85.7KB	Multiple
R04LSX	R04LSX: Specialty summary - long stay specialties, by patient type, by board XLSX \| 39.0KB	Multiple
R04opX	R04opX: Total specialty outpatient expenditure and activity summary, by board XLSX \| 112.7KB	Multiple

Hospital cost breakdown

Hospital cost breakdown
Report code	Name	Sector
R040	R040: Specialty costs and activity - inpatients in all specialties (excluding long stay), by specialty XLSX \| 255.0KB	Hospital
R040LS	R040LS: Specialty costs and activity - inpatients in long-stay specialties, by specialty XLSX \| 119.5KB	Hospital
R042	R042: Specialty costs and activity - day cases, by specialty XLSX \| 172.4KB	Hospital
R044	R044: Specialty costs and activity - consultant outpatients, by specialty XLSX \| 277.2KB	Hospital
R045	R045: Specialty costs and activity - nurse-led clinics, by specialty XLSX \| 166.7KB	Hospital
R046	R046: Costs and activity at AHP outpatient clinics, by profession* XLSX \| 216.7KB	Hospital
R048	R048: Specialty costs and activity - day patients, by specialty XLSX \| 67.6KB	Hospital
R060	R060: Expenditure on services provided by AHPs* XLSX \| 53.2KB	Hospital
R070	R070: Expenditure on catering, domestic and portering services XLSX \| 57.5KB	Hospital
R080	R080: Expenditure on linen services XLSX \| 49.8KB	Hospital
R090	R090: Expenditure on property overheads XLSX \| 57.6KB	Hospital
R110	R110: Expenditure on management and administration expenses XLSX \| 54.7KB	Hospital
R120	R120: Expenditure and activity - radiology services XLSX \| 51.9KB	Hospital
R130	R130: Expenditure and activity - laboratory services XLSX \| 24.1KB	Hospital
R140	R140: Number of theatres, expenditure and usage XLSX \| 45.9KB	Hospital

Board-level cost breakdown

Board-level cost breakdown
Report code	Name	Sector
R040X	R040X: Specialty costs and activity - inpatients in all specialties (excluding long stay), by specialty XLSX \| 117.5KB	Hospital
R040LSX	R040LSX: Specialty costs and activity - inpatients in long-stay specialties, by specialty XLSX \| 33.1KB	Hospital
R042X	R042X: Specialty costs and activity - day cases, by specialty XLSX \| 94.0KB	Hospital
R044X	R044X: Specialty costs and activity - consultant outpatients, by specialty XLSX \| 95.2KB	Hospital
R045X	R045X: Specialty costs and activity - nurse-led clinics, by specialty XLSX \| 71.7KB	Hospital
R046X	R046X: Costs and activity at AHP outpatient clinics, by profession* XLSX \| 60.1KB	Hospital
R048X	R048X: Specialty costs and activity - day patients, by specialty XLSX \| 32.4KB	Hospital
R060X	R060X: Expenditure on services provided by AHPs* XLSX \| 18.7KB	Hospital
R070X	R070X: Expenditure on catering, domestic and portering services XLSX \| 19.2KB	Hospital
R080X	R080X: Expenditure on linen services XLSX \| 18.4KB	Hospital
R090X	R090X: Expenditure on property overheads XLSX \| 18.8KB	Hospital
R110X	R110X: Expenditure on management and administration expenses XLSX \| 18.3KB	Hospital
R120X	R120X: Expenditure and activity - radiology services XLSX \| 19.9KB	Hospital
R130X	R130X: Expenditure and activity - laboratory services XLSX \| 21.8KB	Hospital
R140X	R140X: Number of theatres, expenditure and usage XLSX \| 20.0KB	Hospital
R141X	R141X: Average theatre running cost XLSX \| 18.7KB	Hospital
R142X	R142X: Average theatre running costs and usage, by specialty XLSX \| 51.3KB	Hospital

Community costs

Community costs
Report code	Name	Sector
R500	R500: Summary of expenditure on main community services, by board XLSX \| 21.2KB	Community
R510	R510: Community AHP services by board* XLSX \| 19.1KB	Community
R520	R520: Other community services by board XLSX \| 19.2KB	Community
R550	R550: Summary of expenditure on community staff and supplies, by board XLSX \| 19.8KB	Community

Pharmacy costs

Pharmacy costs
Report code	Name	Sector
R600	R600: Pharmacy drugs expenditure, by NHS sector, by board XLSX \| 20.6KB	Multiple
R610	R610: Pharmacy drugs expenditure for the hospital sector, by hospital XLSX \| 40.2KB	Multiple

Staffing costs

Staffing costs
Report code	Name	Sector
R700	R700: Staff expenditure summary by sector, by board XLSX \| 18.8KB	Multiple
R720	R720: Hospital staff profile - expenditure and WTEs by specialty XLSX \| 22.6KB	Multiple
R730	R730: Community staff profile - expenditure and WTEs by main staff groupings, by board XLSX \| 18.9KB	Multiple
R740	R740: Laboratory staff profile - expenditure and WTEs by main staff groupings, by board XLSX \| 18.7KB	Multiple

NHS sector costs by board

NHS sector costs by board
Report code	Name	Sector
R810	R810: Expenditure on pharmaceutical services, by NHS sector, by board XLSX \| 19.8KB	Multiple
R820	R820: Expenditure on dental services, by NHS sector, by board XLSX \| 19.3KB	Multiple
R830	R830: Expenditure on ophthalmic services, by NHS sector, by board XLSX \| 19.0KB	Multiple

Special boards

Special boards
Report code	Name	Sector
R910	R910: Scottish Ambulance Service, expenditure and statistics, by board area XLSX \| 47.7KB	Multiple
R920	R920: National Services Scotland, expenditure and staff numbers, by division XLSX \| 49.6KB	Multiple
R921	R921: Scottish Breast Screening Programme, expenditure and statistics, by region XLSX \| 53.4KB	Multiple

Download reports

Download reports
Report code	Name	Sector
R020	R020: Hospital Summary (excluding Long Stay Hospitals) XLSX \| 54.3KB	Hospital
R020LS	R020LS: Hospital Summary - Long Stay Hospitals XLSX \| 44.3KB	Hospital
R025	R025: Hospital Running Costs - Board Level Aggregate XLSX \| 24.9KB	Hospital
R040 (and LS)	R040 (and LS): Specialty Group Costs - Inpatients XLSX \| 438.0KB	Hospital
R042	R042: Specialty Costs - Day Cases XLSX \| 240.4KB	Hospital
R044	R044: Specialty Costs - Consultant Outpatient Clinics XLSX \| 529.7KB	Hospital
R045	R045: Specialty Costs - Nurse-led Clinics XLSX \| 376.7KB	Hospital
R046	R046: Specialty Costs - AHP Outpatient Clinics* XLSX \| 269.7KB	Hospital
R048	R048: Specialty Costs - Day Patients XLSX \| 111.5KB	Hospital
R060	R060: Expenditure on Services Provided by AHPs* XLSX \| 40.3KB	Hospital
R070-R110	R070-R110: Overheads XLSX \| 108.9KB	Hospital
R120	R120: Radiology XLSX \| 34.8KB	Hospital
R130	R130: Laboratories XLSX \| 27.8KB	Hospital
R140	R140: Theatres XLSX \| 30.8KB	Hospital
R300s	R300s: Provision of Health Care XLSX \| 75.9KB	Multiple
R500s	R500s: Community Health Services XLSX \| 37.1KB	Community

Scottish Financial Returns (SFRs) for financial year 2022 to 2023

Scottish Financial Returns (SFRs)

Scottish Financial Returns (SFRs)
SFR code	Name
SFR 5.1A	SFR 5.1A: Hospital summary statistics XLSX \| 164.9KB
SFR 5.1B	SFR 5.1B: Hospital staff and pay XLSX \| 142.7KB
SFR 5.2	SFR 5.2: Hospital staff and pay XLSX \| 582.0KB
SFR 5.3	SFR 5.3: Specialty analysis, inpatients XLSX \| 1.0MB
SFR 5.5	SFR 5.5: Specialty analysis, day cases XLSX \| 342.9KB
SFR 5.7	SFR 5.7: Specialty analysis, outpatient consult clinics XLSX \| 915.9KB
SFR 5.8	SFR 5.8: AHP outpatient clinics, by profession* XLSX \| 416.4KB
SFR 5.9	SFR 5.9: Specialty analysis, day patients XLSX \| 171.0KB
SFR 5.10	SFR 5.10: Theatres summary XLSX \| 38.5KB
SFR 5.11	SFR 5.11: Radiology services XLSX \| 138.3KB
SFR 8.1	SFR 8.1: Community staff and pay XLSX \| 23.7KB
SFR 8.2	SFR 8.2: Community running costs XLSX \| 40.9KB
SFR 8.3	SFR 8.3: Community services XLSX \| 53.0KB
SFR 8.4	SFR 8.4: Family health services XLSX \| 28.6KB
SFR 24.0	SFR 24.0: NHS services provided by subcontracting XLSX \| 40.0KB
SFR 26.0	SFR 26.0: Non-clinical costs XLSX \| 49.2KB
SFR 27s	SFR 27s: Laboratory services XLSX \| 182.5KB
SFR	SFR: Full list of blank templates for 2022 to 2023 XLSX \| 205.0KB

Summary of changes

View all the summary of changes for the Costs Book.