With the SMC’s well-established horizon-scanning function, Scotland is a step ahead in this respect. A 2008 evaluation of its budget impact estimates concluded that they were valued and used by NHS Boards. However, limitations in budget impact data and infonnation provided to SMC by the phannaceutical industry meant that meaningful comparisons of estimates with actual expenditure could not be made, nor the reliability of manufacturers’ estimates determined (Scottish Medicines Consortium, 2008).