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Our best estimate is that the annual cost to the NHS in Scotland of treating illness and disease caused by smoking is approximately £140 million in terms of GP visits, prescriptions, treatment and operations.
We want them to be effective new bodies and we want partners to be fully engaged in those new bodies and not to feel that they are in any way second class.
In reaching the settlement for local government, the Cabinet was very clear that it wanted to allocate full funding to tackle any new pressures on local government or any new commitments that it was asked to take on.
As I said, we will finalise the report early in the new year. We are not due to launch it until the end of January, which gives everyone time to submit their ideas.