I do wish health service managers would fight back with some hard facts and comparisons about the value of their contributions.

When I was a primary care trust finance director, our management costs (managers, IT, admin) were 1-2 per cent of our total budget. No one yet has been able to show me a commercial organisation with such small overheads.

The Liberal Democrats might like to know that because of constant NHS reorganisation, board level directors apply for their own jobs on average every three years.

Janis Loose, retired (thankfully)