Costing in the NHS

The last few years have seen significant change in how the NHS collects, processes, and reports costing information. This has been driven by the Costing Transformation Programme, which has delivered the National Cost Collection, in which patient-level costing is now mandated for all sectors.

Approved Costing Guidance

The Approved Costing Guidance (ACG) comprises the mandated documentation and tools which enable providers of NHS services to submit the National Cost Collection.

It is produced annually to support that year’s cost collection. We also produce non-mandated self-help guidance and tools to support providers in delivering high-quality costing.

Further information on the guidance, along with links to the self-help tools can be found on the Approved Costing Guidance page.

National Cost Collection

The National Cost Collection refers to the annual collection and publication of cost data in the NHS in England. The most recent data, for financial year 2021/22, along with links to archived data, can be found on the National Cost Collection page.

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