Health 'Many people take risks with their health, either by engaging in unhealthy lifestyles, or by undertaking risky sporting activity... It is a measure of the value placed on good health, rather than it being simply a matter of personal choice, that we often try to persuade such people of the error of their ways...'

Efficiency The NHS 'should not spend the nation's resources on treatments which provide low value relative to opportunity costs'.

Equity 'Issues of priority- setting and rationing involve the value of equity perhaps above all others, and indeed it is hard to avoid a discussion of priority-setting or rationing without mention of equity.'

Choice '...the state should not go too far in restricting the freedom of the individuals involved'.

Democracy '...and its close cousin public accountability'.

Respect for human dignity Is '...concerned with the nature of the relationship between the provider and the receiver, with the way that one views and considers the other...'

Public service Involves elements under other headings, plus two more: 'altruism rather than profit' and 'the idea that public employees should answer to their conscience and to higher ideals of common good, and not just to the requirements of the formal contract of employment'.

Universality Contains two subsidiary values: social cohesiveness and togetherness, and security and reassurance, which are 'achieved by ensuring that everyone is covered, by disallowing them from 'opting out' and from reclaiming their tax'.

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