Allocations
NHS England is responsible for determining allocations of financial resources to integrated care boards (ICBs). Total annual budgets given to ICBs cover the majority of NHS spending. The allocations process uses a statistical formula to make geographic distribution fair and objective, so that it more clearly reflects local healthcare need and helps to reduce health inequalities.
This page contains the allocations and associated documents for the 2026/27 to 2028/29 allocations round. Information on previous allocations can be found on this page: NHS England » Previous allocations
Allocation of resources 2026/27 to 2027/28
- ICB allocations 2026/27 to 2027/28 (core services)
- ICB allocations 2026/27 to 2027/28 (specialised services)
- ICB allocations 2026/27 to 2027/28 (primary medical care)
- ICB running cost allowance 2027/27 to 2028/28
- ICB allocations 2026/27 to 2027/28 (other primary care)
- ICB allocations 2026/27 to 2027/28 (all funding streams, spreadsheet)
- Better Care Fund minimum NHS contributions from ICBs 2026/27 to 2027/28
- Medium Term Planning Framework – delivering change together 2026/27 to 2027/28
Technical guide to ICB allocations
The technical guide to ICB allocations will be made available shortly.
Supporting spreadsheets for allocations
The supporting spreadsheets (annexes to the technical guide to ICB allocations) will be made available shortly.
Supporting tools for allocations
ICB place-based allocations tool
The ICB place-based allocations tool will be made available shortly.
Allocations infographics (2023/24 to 2024/25)
We have also developed an illustrated guide to the methodology and approach to the way that resources are allocated in the NHS. This uses images and metaphors to make the ideas and models supporting the formula more accessible, as an introduction to the detailed allocations technical guidance.
We are aware that this PDF document may not be fully accessible for all assistive technology users. If you need this information in an alternative format please email us: england.revenue-allocations@nhs.net
Background materials
Cost recover or overseas visitors
- Who pays? Determining responsibility for payments to providers (July 2025)
- We previously linked to separate documentation on improving systems for cost recovery for overseas visitors. This information is now part of the Medium Term Planning Framework
ACRA recommendation letters and papers
The Advisory Committee on Resource Allocation (ACRA) provides recommendations and advice on the target, relative geographical distribution of funding for health services in England, given the objectives of the funding formula. It is supported by a Technical Advisory Group (TAG). ACRA membership is set out in the terms of reference.
ACRA papers
This section contains papers from ACRA discussions. Some aspects of these papers have been redacted in line with FOI principles.
- ACRA(2015)18B – Estimating unavoidable cost due to remoteness
- ACRA(2015)36 – Costs of unavoidable smallness due to remoteness
- ACRA(2015)35 – Health inequalities adjustment (based on Ben Barr paper)
- ACRA(2015)28R – Refreshing the CCG formula
- ACRA(2015)24B – Unavoidable smallness due to remoteness: identifying remote hospitals
- ACRA(2015)18A – Unavoidable smallness due to remoteness: identifying remote hospitals
Research reports on the allocations formulae
2025/26:
- report on the development of the maternity model for 2025/26 resource allocations
- report on the development of the primary care prescribing model for 2025/26 resource allocations
- report on the update to the remoteness adjustment for 2025/26 resource allocations
2024/25:
2022/23:
- report on Advisory Committee on Resource Allocation (ACRA) review of the health inequalities and unmet need adjustment
- report on changes to the allocation model for general and acute services for 2022/23 allocations
2019/20:
- developing a community services model for allocations
- updating the mental health model for allocations
2016/17:
- refreshing the formulae for CCG allocations for allocations to clinical commissioning groups from 2016/17 – report on the methods and modelling – NHS England Analytical Services (Finance)
- Primary medical care – new workload formula for allocations to CCG areas
- Specialised services formula
Further reading
- Unmet need in healthcare funding allocations (Academy of Medical Sciences Roundtable Jul 2017)
- Unmet need literature review (University of York) research paper (Jan 2017)
- Public health formula for local authorities from April 2016 (Consultation Oct 2015)
- Fundamental review of allocations policy (NHS England Aug 2013)
- Person-based resource allocation (PBRA) (Nuffield Trust Dec 2011)
- Weighted capitation formula 7th edition (Department of Health Mar 2011)
Need more help?
For queries on ICB allocations or suggestions for ACRA’s work programme please email: england.revenue-allocations@nhs.net