Introduction

The National Cost Collection (NCC) for 2026 will be a year of essential change only for the Approved Costing Guidance (ACG). This is in support of the wider costing objectives as our focus moves from the existing Costing Transformation Programme (CTP) based NCC to the new Local Cost Collection (LCC) based NCC, which is intended to become the mandated national cost collection from summer 2027.

This summary of changes will help costing practitioners and other stakeholders implement the 2026 National Cost Collection. It does not replace a full and proper review of all the documentation.

It contains changes to the National Cost Collection guidance for mental health, Talking Therapies (formerly IAPT), community services and acute (Community Diagnostic Centres) only as there have been no material changes to the acute or ambulance elements of the National Cost Collection. 

Supporting information including the minimum software requirements is on our Futures workspace. You can access Futures if you have an NHS email address or request access from the Costing Team on via the costing mailbox.

If you have any comments or queries or concerns about this guidance or any of the Approved Costing Guidance, please contact the costing mailbox.

Integrated extract specification

Mental health provider spells

A new field was added to the mental health provider spells feed type in the extract specification called ‘mental health adjusted length of stay’ in 2025. This field has been upgraded to be mandatory for 2026.  In 2025 only 6 trusts didn’t submit data against this field, and each of them have been contacted to ensure that they can do so in 2026.  Mandating this data item will support easier analysis and publication of the data.

Mental Health and Community Services – new currencies

Mental health provider spells, mental health care contacts, and community services care contact currencies have been updated as the payment development team continue to refine them. The design of the currencies has been improved since 2025, with much clearer mapping between mandated dataset (MHSDS, IAPT or CSDS) items and the new costing currencies.  An updated briefing note will be shared on Futures and a costing showcase is planned for early in the New Year to support the introduction of the extended list of currencies.

Community Diagnostic Centres (CDCs)

As the scope of CDCs extends, with more services being offered, we have extended the list of currencies that cost data can be submitted against.