The Financial Memorandum is incorrect. Realistic estimates of the annual additional costs of the NCS and its impact are - (i) Disruption and friction, effort, risk and cost of NCS £ 550 million (ii) Additional costs borne by unpaid Carers £ 650 million (iii) Social infrastructure damage to employers, employees £ 400 million (iv) Direct costs of changes and additional staff £ 300 million
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