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SCOTLAND NHS 'ON LIFE SUPPORT' IN FISCAL CRISIS
November 05, 2025
|Scottish Daily Express
Auditor reveals that two health boards needed loans just to break even last year
A DAMNING auditor's report has revealed that two Scottish NHS health boards required multimillion pound loans simply to break even last year.
The shocking finds will severely increase the pressure on the Scottish Government amid the continuing crisis across the health service under their tenure.
Critics last night branded the findings “jaw-dropping” and demanded immediate action from the SNP.
Meanwhile, new statistics revealing the worst A&E wait times for September on record, sky-high delayed discharges and thousands of cancelled operations were also published yesterday.
Audit Scotland described the severity of the financial challenge facing one board as “unprecedented” and warned that it “may not be achievable”.
The analysis showed that NHS Grampian received £65.2million in 2024-25 yet was still projecting a £68m overspend in 2025-26.
Meanwhile, NHS Ayrshire & Arran needed a £51.4m loan in 2024-25 to break even.
It now has outstanding loans totalling £129.9m - the highest across the NHS in Scotland and is forecasting a deficit of £33.1m in 2025-26.
CHALLENGE
The report's author, Stephen Boyle, the Auditor General for Scotland, said NHS Grampian would need a “significant redesign’ of its health and social care system.
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