Introduction ....................................................................................................................................... 9 2.1 Background ................................................................................................................................... 9 2.2 Data Provided ............................................................................................................................ 9 3 Methodology ..................................................................................................................................... 10 3.1 Public Prison Methodology .................................................................................................... 10 3.2 Private Prison Methodology ................................................................................................... 13 3.2.1 UP vs Operating Costs ..................................................................................................... 13 3.2.2 Indexation ............................................................................................................................ 14 4 Cost comparison of public and private prisons .................................................................... 16 4.1 Summary costs comparison by prison .............................................................................. 16 4.2 Summary costs comparison per prisoner place ............................................................. 18 4.3 Cost Comparison of Comparable Prisons ........................................................................ 21 4.3.1 Comparable Prisons ........................................................................................................ 21 4.3.3 Perth and Kilmarnock ....................................................................................................... 23 4.3.4 Cost per Prisoner including income ............................................................................... 26 Important Notice Deloitte LLP (“Deloitte”) is acting for Scottish Prison Service (the “Client”) on the terms set out in the engagement letter dated...