The average costs to the NHS of each patient, broken down by GP practice per year can be found for the financial years 2014-15 and 2013-14 at https://www.isdscotland.org/Health-Topics/General-Practice/Publications/2015-11-03/2015-11-03-ScotlandGPPayments2014-15-Report.pdf and https://www.isdscotland.org/Health-Topics/General-Practice/Publications/2015-05-26/2015-05-26-ScotlandGPPayments2013-14-Report.pdf.