In principle, the CBS statistics on health and social care expenditure (hereafter: Health and Social Care Accounts) are revised every five years, at the same time as the National Accounts. The base year for this revision is 2021. When a revision is carried out, any errors in the figures are corrected and efforts are made to improve quality through the use of new data sources and/or the application of new insights. In this revision, the output of the statistics, in the form of StatLine tables, has also been expanded. This publication not only describes the approach and results of the revision, but seeks to help users in interpreting and using the figures. The definitions and demarcations used, the way in which missing data is handled, the correlation between the tables and the strengths and weaknesses of the statistics are explained. The level of detail within the underlying calculation system used to create the StatLine tables is also explained, for the benefit of researchers who are authorised to access the CBS microdata. 

First of all (section 2), the shortcomings of the statistics before revision are discussed. Then, in section 3, the new sources used are presented, along with a description of the improved utilisation of existing sources. In section 4, the new classification of healthcare providers is explained, while in section 5, the new breakdown by care type, the basis of two new StatLine tables, is presented. After discussing the approach to preventing double counting in section 6, section 7 presents the effects of the revision on the 2021 figures. Section 8 looks in more detail at how the figures for the international demarcation of healthcare expenditure (System of Health Accounts) are compiled and describes the improvements generated by the revision. Finally, the development of care expenditure over 2022-2023 is discussed, followed by a brief preview.