The NHS in Scotland is facing a tax increase of more than £5m this year, according to figures released by Labour.
It follows a freedom of information request submitted to all 14 Scottish health boards asking about the increase in rates for all property owned, rented and leased by the NHS for the financial year 2010/11.
The responses reveal that Lothian faces an increase in its business rates of £2.96m.
Greater Glasgow will have to pay an extra £891,533 and Grampian £756,399.
The new valuations came into force at the start of April.
Labour is calling on the Scottish government to bring in an emergency scheme of transitional relief to protect those hardest hit by rises in business rates.
MSP Jackie Baillie, shadow secretary for health and wellbeing, said: “The NHS is being badly failed by the SNP, who are simultaneously cutting jobs and demanding a massive tax hike.
“It is simply ludicrous that the NHS is being hit with a jump in its rates of over £5 million when it is being forced to cut up to 4,000 jobs to balance its books.
“Labour in the Scottish Parliament has been calling for urgent action by the Scottish government to protect businesses, and organisations like the NHS, since news of the SNP’s plans for a massive tax hike first leaked out earlier this year.
“Labour ministers at Westminster brought in a transitional relief scheme in England with a cap on increases of no more than 12.5% a year. We need to see Scottish ministers stepping in with similar action to protect businesses and public services here.”
The total increase for health boards in Scotland is £5.4 million and does not include Fife, which could not provide any figures.
A spokesman for health secretary Nicola Sturgeon said: “Introducing a transitional relief scheme similar to England would have transferred some £77m this year from small to larger enterprises - impossible to justify in a tough economic climate. And about half of all properties in Scotland benefit from a discounted bill through a relief scheme - the latest figures show that 47% of properties in the health and medical category qualified for a discount.”