Abstract
A working party was set up by the Scottish Home and Health Department to consider the system of allocation of money to health boards. The system advocated (SHARE Report) is predictable from the NHS structure and the analogous report (RAWP) in England. The Secretary of State has announced his decision to accept SHARE in general principle. In principle, the Report is to be welcomed as a first step toward rationalising the distribution of health service money. However, work already published suggests the assumptions in SHARE require examination. SHARE would encourage individual health boards to plan for their own populations although thereby the greatest improvement in health services in Scotland may not be achieved. The SHARE objective of equal opportunity of securing access is open to various interpretations. Emphasis is laid on the recommendation in the Report for a comprehensive examination of the inter-relationship of social circumstances (in particular, urban deprivation), morbidity and mortality.

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