Adrian Roberts, director of finance, Central Manchester and Manchester Children's University Hospitals trust

"If the new tariff does what it says on the tin, specialist and tertiary acutes will be protected by it which would help us, but the efficiency savings will be even harder for district general hospitals."

Denise McLellan, director of commissioning and deputy chief executive, Heart of Birmingham teaching PCT

"The new formula disadvantages those with younger populations. We will continue to make the argument that deprived communities like ours need more funds."

Roger Browning, chief executive, Dorset Healthcare foundation trust

"I would hope the department would encourage primary care trusts to continue to be fair and equitable in funding mental health services. Mental health trusts will need to be lighter on their feet to respond to the increasing pressure, and look at how we can drive down costs while improving quality."

Andy McKeon, head of health, Audit Commission

"It doesn't make clear what the efficiency target is for 2010-11. From the point of view of good financial management, that is needed now."

John Appleby, chief economist, King's Fund

"The Treasury will present the£1bn as being given back [in 2011-12] but they won't tell you what the number would have been if you hadn't had the surplus."