Welsh Conservatives have reaffirmed their opposition to the Welsh Labour Government's spending plans, ahead of Tuesday's debate.

The group will vote against the motion to approve the final budget.

Labour's financial plans – supported by the Welsh Liberal Democrats – will cut 75 million pounds from the NHS in 2012/13 alone.

Based on the 2010 average starting salary, that would pay for over 3,500 registered nurses.

Based on average costs of approximately £8000, that would pay for over 9,000 coronary bypass operations.

Based on lower cost estimates of £4000, that would pay for over 18,000 cycles of IVF.

Shadow Minister for Finance, Paul Davies AM, said:

"It's become very clear that Labour's top priorities simply don't include the NHS.

"The health budget in Wales faces a six point six per cent real terms cut between now and 2014-15. As it stands, waiting time targets are not being met, vacancies are not being filled and operations are being cancelled.

"The Kings Fund and the Wales Audit Office have already made it clear that Wales faces the toughest health settlement in the UK. One health board has called the situation 'grave'. Labour's answer? To ignore the dire financial problems and stubbornly refuse to invest more in the NHS.

"They bartered a deal with the Welsh Liberal Democrats which resulted in a grand total of zero in additional funding for health. That's not fair on patients the length and breadth of Wales.

"This budget does not address the needs of communities across the country and Welsh Conservatives will vote against it."