It is therefore not possible to identify the expenditure on patients treated in psychiatric hospitals alone.The information provided in the following table groups the expenditure for inpatients, outpatients and day-patients to provide a total hospital figure.The health board expenditure reflects the costs of services purchased, and may not equate exactly with the cost of treatment for mental illness.The table provides per capita expenditure, per health board, for hospital and community provision of mental illness treatment for the period 1996-97 up to and including 1998-99.Expenditure per capita in HospitalsExpenditure per capita in the communityHealth Board1996-971997-981998-991996-971997-981998-99££££££Argyll & Clyde797980023Ayrshire & Arran595568557Borders757172101212Dumfries & Galloway677170444Fife696668355Forth Valley747275366Grampian747678235Greater Glasgow687067111117Highland646059456Lanarkshire495859655Lothian777984233Orkney514539555Shetland172018444Tayside939395688Western Isles687370444Average707173567Source: Scottish Health Service Costs 1996-97, 1997-98 and 1998-99 (SFR 13.0).Note: Weighted population is used to allow health board comparisons and has been used to calculate the per capita spend.