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Published on 29 November 2023


I am pleased to share the NHSScotland Counter Fraud Strategy 2023–2026, setting out our key priorities for the coming years, and detailing how they will be delivered, in order to reduce fraud affecting our NHS.

The Scottish Government is determined to protect NHS resources from any form of financial crime. The loss of any resources to fraud has significant consequences on service delivery.

It is therefore imperative that we do all we can to protect NHS resources from fraud. To this end, it is vital that NHSScotland’s Counter Fraud Services (CFS) continues to develop its approach to understanding the ever-changing nature of fraud, preventing it where possible, responding appropriately and assuring service users, key partners and the public that our response to fraud across NHSScotland is robust.

To be wholly effective in tackling fraud within healthcare, we need to look beyond the NHS in Scotland, joining up common themes and fraudulent approaches. The Scottish Government and CFS have built partnerships with other organisations, including counterparts in NHS England, Wales and Northern Ireland and will continue to establish relationships with other organisations, to support our collective aim to combat fraud.

The size and scope of our NHS means that we have a huge and complex task on our hands to protect NHS resources, especially where there is the potential for fraud. CFS has experience and expertise not available elsewhere in the NHS in Scotland to professionally investigate allegations of fraud. CFS is committed to developing its specialist prevention and detection skills, including fraud risk assessments to counter fraud, bribery and corruption within NHSScotland.

Through this Counter Fraud Strategy we will continue to work with CFS, Health Boards and other partners to combat fraud and to ensure that health funding is used where it is needed most – treating patients.

Michael Matheson

Cabinet Secretary for NHS Recovery, Health and Social Care

Return to the NHSScotland Counter Fraud Strategy