Annex B: Replicating the Costs Presented in the Independent Review of Adult Social Care

Chapter 11 of the IRASC attempts to estimate the costs and usage of a number of elements of adult social care where additional investment is needed. This includes elements such as free personal and nursing care, the independent living fund, fair work, and the unmet demand of adult social care. As part of our work, we began by replicating some of these calculations, providing clear and obvious steps and explanation where possible. We were grateful to the Scottish Government for providing additional guidance. We do not replicate the costings in the IRASC based on advice from the Scottish Government that these costing were obsolete. These attempts at replication are not endorsements of the method used. The IRASC only provided indications of resources in order to help understand the scale of investment required. More detailed and up to date analysis will be needed in order to fully estimate the financial implications of further reform.