The NHS in Scotland should not be given special protection against cutbacks in public expenditure, an independent budget review set up by the Scottish government has concluded.

The review, which was asked to identify options for savings, also says that free, universal services such as eye tests and personal and nursing care, and plans to abolish prescription charges, “may no longer be affordable.”

It proposes that up to 60 000 jobs be cut from the total public sector workforce in Scotland by 2014-15 and that public sector pay be frozen for two years, in line with plans for …