The most up to date figures relate to the financial period 2012-13 and are provided in the following table: NHS Board Net Operating Expenditure per Head Net Capital Expenditure per Head Ayrshire and Arran 1,887 33 Borders 1,803 56 Dumfries and Galloway 1,945 67 Fife 1,745 36 Forth Valley 1,775 11 Grampian 1,550 95 Greater Glasgow and Clyde 1,985 263 Highland 1,943 42 Lanarkshire 1,748 21 Lothian 1,649 41 Orkney 2,185 24 Shetland 2,261 52 Tayside 1,909 224 Western Isles 2,763 61 NHS Scotland 2,050 114 It should be noted that spend per capita does not take into account...