Files listing for 2023 to 2024

Return to the Scottish health services costs publication

All information previously published in the R100 is available in the R100T. The R100 is no longer published.

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Report files

Costs book summary
Report code Name Sector
R100T R100T: Expenditure and activity figures for the last 5 years, for Scotland and each board XLSX | 274.4KB Multiple
NHSScotland Mental Health expenditure NHSScotland Mental Health expenditure XLSX | 317.2KB Multiple
R086 R086: NHS board operating costs and capital expenditure XLSX | 53.3KB Multiple
R300s R300s: Net expenditure, by board of treatment, by care type XLSX | 56.0KB Multiple
R020 R020: Hospital summary (excluding long stay hospitals) XLSX | 52.0KB Hospital
R020LS R020LS: Hospital summary - long stay hospitals XLSX | 43.7KB Hospital
R025 R025: Board level aggregate of hospital running cost XLSX | 24.7KB Hospital
Specialty summary
Report code Name Sector
R04X R04X: Specialty summary - all specialties (excluding long stay), by patient type, by board XLSX | 84.1KB Multiple
R04LSX R04LSX: Specialty summary - long stay specialties, by patient type, by board XLSX | 38.7KB Multiple
R04opX R04opX: Total specialty outpatient expenditure and activity summary, by board XLSX | 112.1KB Multiple
Hospital cost breakdown
Report code Name Sector
R040 R040: Specialty costs and activity - inpatients in all specialties (excluding long stay), by specialty XLSX | 247.9KB Hospital
R040LS R040LS: Specialty costs and activity - inpatients in long-stay specialties, by specialty XLSX | 120.3KB Hospital
R042 R042: Specialty costs and activity - day cases, by specialty XLSX | 171.7KB Hospital
R044 R044: Specialty costs and activity - consultant outpatients, by specialty XLSX | 275.9KB Hospital
R045 R045: Specialty costs and activity - nurse-led clinics, by specialty XLSX | 168.8KB Hospital
R046 R046: Costs and activity at AHP outpatient clinics, by profession* XLSX | 218.3KB Hospital
R048 R048: Specialty costs and activity - day patients, by specialty XLSX | 67.5KB Hospital
R060 R060: Expenditure on services provided by AHPs* XLSX | 53.3KB Hospital
R070 R070: Expenditure on catering, domestic and portering services XLSX | 57.6KB Hospital
R080 R080: Expenditure on linen services XLSX | 50.3KB Hospital
R090 R090: Expenditure on property overheads XLSX | 57.5KB Hospital
R110 R110: Expenditure on management and administration expenses XLSX | 54.5KB Hospital
R120 R120: Expenditure and activity - radiology services XLSX | 53.2KB Hospital
R130 R130: Expenditure and activity - laboratory services XLSX | 24.0KB Hospital
R140 R140: Number of theatres, expenditure and usage XLSX | 46.7KB Hospital
Board-level cost breakdown
Report code Name Sector
R040X R040X: Specialty costs and activity - inpatients in all specialties (excluding long stay), by specialty XLSX | 116.0KB Hospital
R040LSX R040LSX: Specialty costs and activity - inpatients in long-stay specialties, by specialty XLSX | 33.3KB Hospital
R042X R042X: Specialty costs and activity - day cases, by specialty XLSX | 92.0KB Hospital
R044X R044X: Specialty costs and activity - consultant outpatients, by specialty XLSX | 94.7KB Hospital
R045X R045X: Specialty costs and activity - nurse-led clinics, by specialty XLSX | 70.5KB Hospital
R046X R046X: Costs and activity at AHP outpatient clinics, by profession* XLSX | 59.4KB Hospital
R048X R048X: Specialty costs and activity - day patients, by specialty XLSX | 32.5KB Hospital
R060X R060X: Expenditure on services provided by AHPs* XLSX | 18.6KB Hospital
R070X R070X: Expenditure on catering, domestic and portering services XLSX | 19.0KB Hospital
R080X R080X: Expenditure on linen services XLSX | 18.2KB Hospital
R090X R090X: Expenditure on property overheads XLSX | 18.7KB Hospital
R110X R110X: Expenditure on management and administration expenses XLSX | 18.0KB Hospital
R120X R120X: Expenditure and activity - radiology services XLSX | 19.7KB Hospital
R130X R130X: Expenditure and activity - laboratory services XLSX | 21.6KB Hospital
R140X R140X: Number of theatres, expenditure and usage XLSX | 20.0KB Hospital
R141X R141X: Average theatre running cost XLSX | 18.5KB Hospital
R142X R142X: Average theatre running costs and usage, by specialty XLSX | 50.3KB Hospital
Community costs
Report code Name Sector
R500 R500: Summary of expenditure on main community services, by board XLSX | 21.0KB Community
R510 R510: Community AHP services by board* XLSX | 18.8KB Community
R520 R520: Other community services by board XLSX | 18.9KB Community
R550 R550: Summary of expenditure on community staff and supplies, by board XLSX | 19.6KB Community
Pharmacy costs
Report code Name Sector
R600 R600: Pharmacy drugs expenditure, by NHS sector, by board XLSX | 20.3KB Multiple
R610 R610: Pharmacy drugs expenditure for the hospital sector, by hospital XLSX | 39.9KB Multiple
Staffing costs
Report code Name Sector
R700 R700: Staff expenditure summary by sector, by board XLSX | 18.5KB Multiple
R710 R710: Hospital staff profile - expenditure and WTEs by main staff groupings, by board XLSX | 19.1KB Multiple
R720 R720: Hospital staff profile - expenditure and WTEs by specialty XLSX | 22.3KB 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 | 18.6KB Multiple
NHS sector costs by board
Report code Name Sector
R810 R810: Expenditure on pharmaceutical services, by NHS sector, by board XLSX | 19.6KB Multiple
R820 R820: Expenditure on dental services, by NHS sector, by board XLSX | 18.9KB Multiple
R830 R830: Expenditure on ophthalmic services, by NHS sector, by board XLSX | 18.7KB Multiple
Special boards
Report code Name Sector
R910 R910: Scottish Ambulance Service, expenditure and statistics, by board area XLSX | 46.2KB Multiple
R920 R920: National Services Scotland, expenditure and staff numbers, by division XLSX | 49.5KB Multiple
R921 R921: Scottish Breast Screening Programme, expenditure and statistics, by region XLSX | 52.0KB Multiple

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Scottish Financial Returns (SFRs) for financial year 2023 to 2024

Scottish Financial Returns (SFRs)
SFR code Name
SFR 5.1A SFR 5.1A: Hospital summary statistics XLSX | 166.5KB
SFR 5.1B SFR 5.1B: Hospital staff and pay XLSX | 140.7KB
SFR 5.2 SFR 5.2: Hospital staff and pay XLSX | 580.5KB
SFR 5.3 SFR 5.3: Specialty analysis, inpatients XLSX | 1.0MB
SFR 5.5 SFR 5.5: Specialty analysis, day cases XLSX | 352.5KB
SFR 5.7 SFR 5.7: Specialty analysis, outpatient consult clinics XLSX | 911.2KB
SFR 5.7n SFR 5.7n: Specialty analysis, nurse-led clinics XLSX | 1.3MB
SFR 5.8 SFR 5.8: AHP outpatient clinics, by profession* XLSX | 420.6KB
SFR 5.9 SFR 5.9: Specialty analysis, day patients XLSX | 172.4KB
SFR 5.10 SFR 5.10: Theatres summary XLSX | 415.7KB
SFR 5.11 SFR 5.11: Radiology services XLSX | 3.9MB
SFR 8.1 SFR 8.1: Community staff and pay XLSX | 23.4KB
SFR 8.2 SFR 8.2: Community running costs XLSX | 40.1KB
SFR 8.3 SFR 8.3: Community services XLSX | 53.3KB
SFR 8.4 SFR 8.4: Family health services XLSX | 28.2KB
SFR 24.0 SFR 24.0: NHS services provided by subcontracting XLSX | 40.5KB
SFR 26.0 SFR 26.0: Non-clinical costs XLSX | 49.6KB
SFR 27s SFR 27s: Laboratory services XLSX | 187.5KB
SFR SFR: Full list of blank templates for 2023 to 2024 XLSX | 150.2KB

Summary of changes

View all the summary of changes for the Costs Book.

Last updated: 21 February 2025
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