The report warned that a hard Brexit would have a ‘significant’ impact on healthcare

The depth of concern over a hard Brexit has been laid bare by Scottish government documents that signal potential tax rises and warn of “significant impacts” on healthcare, including delays in early diagnosis of cancer.

A dossier of briefing notes and memoranda shows how disquiet has grown among senior civil servants as the UK’s split with the EU in March looms closer.

The files, obtained under the freedom of information law, include a paper circulated in June by the board of NHS body National Services Scotland (NSS).

It warned that low wage growth could lead to an “enduring squeeze” on households “with an implication for economic growth”.

NSS concluded that “this could further challenge public sector funding particularly in Scotland, with devolved powers placing an