NHS Greater Glasgow and Clyde says it has exhausted “softer” ways of saving money during the last two years and is having to consider “more radical options” to slash costs.

The board has already considered offering staff voluntary redundancy packages. However, with a deficit for the next financial year potentially in excess of £60 million, it is understood the board does not have the cash. Any redundancies would therefore see staff receive only the ­statutory minimum.

Putting the expansion of treatment on hold next year is among other measures which have also been looked at.

Leading trade union Unison claim the current “big idea” amongst a raft of around 300 proposals to save money is cutting nursing numbers by 30% and replacing them with unregistered nurses performing less complex duties.

NHS GGC say they have a “skills mix” scheme as part of their modernisation of hospital services, which is expected to save £12m in nurses’ wages after a five year phase-in period.

The board has also discussed moving their headquarters from Dalian House in Glasgow’s Charing Cross area. Work is currently under way to identify an alternative location. It is understood a property within the city’s Gartnavel Hospital grounds is among the possibilities.

NHS GGC is not the only health authority in Scotland looking at staffing budgets in the search for savings. Earlier this year NHS Grampian rolled out a voluntary redundancy scheme to frontline workers.

According to Unison the health board announced last week that they will carry across an additional £14m deficit into the next financial year.

Unison regional organiser Matt McLaughlin said: “People are working harder and working longer, while morale is at an all-time low. Despite many warm political words our members are working in an organisation having to make drastic cuts. This can only impact on frontline services.

“If the view is that this is a situation that will only get worse then someone is going to have to tell the NHS what operations can’t be carried out.”

Jackie Baillie, health spokeswoman for the Scottish Labour Party, said: “It is simply unacceptable that Scotland’s biggest health board should be forced to consider denying patients new treatments or making staff redundant to balance the books. This will inevitably have an impact on frontline patient care.”

NHS GGC, which has a budget of £2.6bn, said they were continuing to prepare a financial plan for 2010-11 and expected to break even at the end of the current financial year.

Rosslyn Crocket, nurse director for the board, said: “We currently have a significant number of untrained staff working alongside highly qualified nurses in our hospitals. As we prepare to implement the changes to Glasgow’s hospital services over the next five years, we have a unique opportunity to change this current skill mix and create a fully trained nursing workforce.”

A Scottish Government spokesperson said: “The reality is that the NHS budget is rising next year in real terms to a record £11.347bn – even as Scotland’s overall budget is falling in real terms because of Westminster cuts. As a Government, we have prioritised and protected health in our draft budget for 2010/11, in the toughest financial circumstances since devolution, precisely because of the top priority we attach to Scotland’s NHS.