Table A1.

Annual GP costs 2015/2016 [34,36].

Cost of GP Time	England	Scotland	Inflated to 2016/2017
A. Net remuneration	£103,800	£91,400	£93,228
B. Practice expenses
B.1 direct care staff	£23,082	£23,082	£23,544
B.2 admin & clerical staff	£37,673	£37,673	£38,426
B.3 office	£10,007	£10,007	£10,207
B.4 premises	£15,120	£15,120	£15,422
B.5 other	£16,099	£16,099	£16,421
B.6 travel	£1200	£1200	£1224
C. Qualifications	£41,188	£41,188	£42,012
D. Capital costs	£15,463	£15,463	£15,772
A + B + C + D =	£263,632	£251,232	£256,257
A + C =	£144,988	£132,588	£135,240