Whether it is lead stolen from roofs or equipment and furnishings removed from wards and surgeries, every pound spent on replacements is a pound not available for spending on the treatment of patients.
Those who chose to deliberately or opportunistically steal from the NHS are stealing from us all as we all contribute to the cost of the NHS through our National Insurance contributions and taxes.
Having said that, the budget of NHS Tayside is in excess of £640 million per year and they are a major owner of buildings in many locations. Seen it that light, the figure of £80,000 attributed to thefts per year (averaging out the reported annual losses from the five year total) suggests good security of NHS Tayside premises and sensible oversight of their movable property which I don't think intrudes on the treatment of patients.