Approved Costing Guidance

The Approved Costing Guidance forms a co-ordinated approach to patient-level costing (known as PLICS) and the mandated National Cost Collection. It also supports the Costing Assurance Programme.

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What is the Approved Costing Guidance?

The Approved Costing Guidance (ACG) comprises the documentation and tools for providers of NHS services to submit National Cost Collection data to create a Costing Transformation Programme (CTP) compliant model. It also provides the framework on which the Costing Assurance Programme is based.

It is organised by collection year along with a transition pathway for implementation.

Approved Costing Guidance 2022

All of the prescribed guidance for the 2022 submission for all sectors is on the page 2022 Approved Costing Guidance. This year has featured minimal change to the guidance; these changes have been highlighted for ease of reference.

Self-help learning extensions and tools

We have also produced non-mandated self-help guidance and tools (learning extensions) to support with developing costing for improvement by providing further detail and examples. All of the additional guidance can be found at the page Self-help guidance and tools.

Archived guidance

The 2021 Approved Costing Guidance and self-help learning extensions and tools can be found at the Approved Costing Guidance archive.

COVID-19 costing recommendations

Our National Cost Collection 2022 COVID-19 Recommendations show where the costing standards can be amended for the financial year 2021/22 in light of the impact of the COVID-19 pandemic on NHS services. They also contain extra collection guidance related to specific COVID-19 services.

Mandating patient-level costing for NHS community services

All relevant activity should now be costed at patient-level from the beginning of the 2021/22 financial year, with the first collection in 2022. We will no longer collect reference costs.