Yes this can be done quite easily with VBA, but if this is simply to visually
separate the blocks of data, have you considered maybe just increasing the row
heights of the rows containing the subtotals, and then setting the Vertical
alignment to 'Top'.
Assuming your data is all constants, and that the only formulas in the column in
question are the Subtotal formulas, then select the range concerned, do Edit /
Go To / Special / Formulas. Now with those cells selected, do Format / Row /
Height, and double whatever is in there, and then do Format / cells / Alignment
Tab / vertical - set to 'Top'.
This will not work if the data you are subtotalling is the result of formulas as
well.