News story

Reference costs guidance and NHS costing manual published

This news article was published under the 2010 to 2015 Conservative and Liberal Democrat coalition government

Guidance for the collection of 2011-12 reference costs from NHS trusts and NHS foundation trusts in July 2012 and a revised NHS Costing Manual published today sets out mandatory and minimum principles and practices that must be applied to costing in the NHS.

Reference costs guidance

Reference costs are the average unit cost to the NHS of providing defined services in a given financial year to NHS patients in England and are collected annually. The reference costs guidance sets out the mandatory requirements for the collection of 2011-12 reference costs from NHS trusts and NHS foundation trusts.

NHS costing manual

The NHS Costing Manual sets out mandatory and minimum principles and practices that must be applied to costing in the NHS. They are designed to support the calculation of reference costs, and through these, the national tariff, but can also be applied to other costing models.