The average cost per person across Scotland in the same period was £1372, according to a new report released by NHS watchdog ISD Scotland today.

Overall expenditure for NHS Tayside topped £591 million in the year to March 31, a rise of 10.2% on the year before. NHS Fife expenditure rose by 13% to £390.8 million in the same period.

The statistics show NHS Tayside spends over £1.6m every day on healthcare region wide, while Fife commits £1.07m. One factor that may explain the discrepancy is the fact Tayside operates a teaching facility whereas Fife does not.

A large proportion of expenditure in NHS Tayside — £305m — goes on wages for a staff of around 9500 in the hospital and community sectors.

Administration costs are the next greatest outlay in the hospital sector at almost £39m, eclipsing the cost of running the board’s 29 operating theatres by almost £9.4m.

Hospital pharmacy services, including a drug spend of £16.7m, accounted for £36.9m, teaching spend a further £19.3m, while the cost of radiology services increased by 10% to £15.8m.

Ancillary expenditure included £13.3m on the upkeep of hospital buildings, £6.8m on cleaning — a rise of 4% on the previous year — and approximately the same figure on catering.

The report also details the outlays associated with hospital admissions. An average inpatient stay soaks up £2400, surgery incurs a further £2500 cost, while a period in intensive care costs an average of £8800.

Community expenditure in Tayside — including costs associated with district nursing, midwife visits and child healthcare — accounted for £69.4m of the overall budget — a year-on-year rise of 17.3%.

Family health services — which covers the activities of a further 4000-plus employees of NHS Tayside — added a further £146m to the overall budget figure to March 2005.

About £77m went on pharmaceutical services while the rest was spent on primary care (GP visits), dental services and ophthalmic appointments.