The Gershon report required Departments to calculate operating efficiencies recurrent beyond March 2008. We were not required to calculate non-recurrent investment costs incurred up to this date. Any recurrent additional operating costs that may offset specific efficiency gains are however included.
Both our initial target and subsequent reported progress are calculated on this basis. We do not therefore hold a comprehensive central record of non- recurrent costs. Deducted recurrent costs at September 2006, relating to community nursing to enable reduced hospital emergency bed days, amount to £60 million.
Full details of how gains have been calculated are set out in the efficiency technical note published in December 2005 and available on the Department's website.