Multiplying these percentages with GDP per capita of the corresponding year provides an estimate of the insurance value of health care services for each individual. Even in health care systems with broad or universal coverage, some elements are targeted towards low-income groups (e.g. reduced out-of-pocket payments for hospitalisation, doctor visits etc.) Using the proportions of users by age group (see Vaalavuo, 2011), the amount of public spending per individual in each age group is derived. Following standard practice, the equivalence scale used in this chapter for adjusting household disposable income is the square root of household size.2 But when non-cash income components are included, this may give rise to what Radner (1997) has called the “consistency" problem: some types of non-cash income may have needs associated with them that are unmeasured in usual equivalence scales.