Hospitals covering the areas of Dundee, Brechin and Perth have accumulated massive debts in recent years. A leaked report shows these may be as high as £19m ($32 million). The debt is unlikely to be removed until 2006.

Why is this?

Two main reasons. London still trying to run hospitals as businesses and use skilled doctors as managers rather than health care providers. And secondly, deep real-term cut backs that have accompanied every claim of higher health spending in Scotland.

As usual it will the Scottish tax payers who will pay the price in increased mortalities and reduced service levels.