Guidance

Deferred payment agreements (DPAs) return, 2025 to 2026: guidance for local authorities

Published 24 February 2026

Applies to England

Introduction

This document gives the specifications for the deferred payment agreements (DPAs) return for 2025 to 2026 and should be used with the reference data collection template on the Deferred payment agreements (DPAs) return, 2025 to 2026 guidance page. The DPAs return has taken account of a range of feedback and revisions made, so it is important to read this guidance even if you have looked at earlier versions of this guidance before.

The aim of the DPAs return is to collect information that councils with adult social services responsibilities have arranged with individuals to delay paying the costs of their care and support in a care home or supported living accommodation until a later date. These councils will be referred to as local authorities throughout this guidance.

The return is split into 5 main worksheets:

• DPA001: activity data
• DPA002: finance data
• DPA003: new requests for DPAs
• DPA004: nature of DPAs
• DPA005: recovery of DPAs

In this guidance, each worksheet has a section which explains the table structure and measures contained within it. Where appropriate, we have included a supporting information section which provides additional guidance.

Governance

The DPAs return is regularly reviewed and maintained through consultation with local authorities and other stakeholders.

All suggested changes to the collection are overseen and approved by the Adult Social Care Data and Outcomes Board, which is jointly chaired by the Department of Health and Social Care (DHSC) and the Association of Directors of Adult Social Services. 

Background

The DPA collection was introduced in 2015 to 2016 as a voluntary collection following the implementation of the Care Act 2014. The collection was made mandatory in 2017 to 2018.

A DPA is a means by which an individual can delay accessing the equity in their home to pay for their care. The local authority pays the costs of care on an interim basis and is repaid later, either after the sale of property (or other security) or after the person receiving care has died. Deferring payment can provide peace of mind during a time that can be challenging for the cared-for person and their loved ones as they make the transition into residential care.

While deferred payments have existed for some time, the Care Act 2014 extended the deferred payments scheme so that it is now universally available throughout England. All local authorities are required to offer DPAs to people who meet certain criteria. The purpose of the scheme is that people should not be forced to sell their home in their lifetime to pay for their care.

Local authorities are also encouraged to offer the scheme more widely to anyone they feel would benefit but does not fully meet the criteria. DPAs with clients who meet the eligibility criteria are referred to as ‘mandatory’ in the return and those with clients who enter a DPA without meeting the criteria are called ‘discretionary’.

Local authorities need to ensure that adequate security is in place for the amount being deferred and be confident of the person’s ability to pay back the amount owed to the authority in the future.

The deferred payment structure can also be used to retrospectively secure debts owed to the local authority. In this case the repayment of existing charges due to the local authority is deferred, the debt is secured against their property, and no further charges are allowed to accrue.

Following the Care Act 2014, the new universal offer was expected to prompt additional demand for DPAs. It is important that we can monitor uptake from both a policy development and financial management perspective. Local authorities will also want to keep a close watch on uptake levels to assess whether their projections of demand have proved to be correct, and to better understand the populations interested in taking out DPAs. The DPA collection is designed to address these requirements.

How to submit your data

The collection tool for the 2025 to 2026 reporting year will again be the Strategic Data Collection Service (SDCS). Guidance for using the system can be found on NHS England’s SDCS page. We cannot accept submissions by email.

Submission dates

You can start submitting data from 20 May 2026. All submissions should be completed by 1 July 2026. Validation and data quality reports will be available from 15 July 2026. The submission window will then re-open to allow resubmissions, if required. Resubmissions must be submitted by 5pm on 12 August 2026. 

Once the final submission window has closed there will be no further opportunities to resubmit.

Any local authority that fails to submit a complete mandated submission will be named in the data quality section of the associated official statistics publication.

These deadlines are also set out in the Adult social care data collection September 2025 notice. This provides information on the mandated national adult social care data returns that local authorities are required to complete.

DPA data template

A data template is published for reference only alongside this guidance on the ‘Deferred payment agreements (DPAs) return, 2025 to 2026’ page. This reference template is designed to show the data items required for submission and help collate data from local systems.

To submit your data return, use the most up-to-date DPA data submission template, which you can download from the SDCS website from 20 May 2026.

Free-text comment boxes are included so that you can explain data quality issues or activity variances, if required.

Read the ‘Instructions’ worksheet in the template for information on how to fill in the workbook. All data cells are mandatory. 

Data validation

The validation worksheet contains all validation rules which are included in the collection sheet.

Where a validation is passed the cell will be green, whereas a breach will be in red so that it can be easily identified.

Ensure you thoroughly review this worksheet and address any validation errors. Validation rules may be breached due to data being entered incorrectly, but we also appreciate that in some cases a validation may fail where data is correct.

Each validation row contains a breach reason cell. This allows you to provide an explanation if data has failed validation but data is correct (for example, the data varies significantly from the previous year due to known factors).

Ensure that you provide a breach reason for every failed validation. This will help us to process the data and reduce the amount of follow up discussions we may need to have with you after submission.

Further support for local authorities

For questions or feedback on the guidance or data template, contact asc.statistics@dhsc.gov.uk.

The Adult Social Care Data Dictionary contains information about data items. It is intended for use by all users of adult social care data and those who provide data to NHS England. It ensures definitions for all social care collections are available in one place.

Changes to the 2025 to 2026 DPAs return

There are no changes to the collection for 2025 to 2026 compared with 2024 to 2025.

General guidance

This section provides guidance on some of the common terms and categories used throughout the DPAs return. These principles should be applied throughout the return.

For specific information about how to complete sections of the return, consult the relevant section of this document.

Unsecured DPAs

The DPAs return should be used only to capture information on DPAs which have been fully agreed and signed off. This means that a DPA would only be counted when an agreement has been signed. This may mean that the DPAs return includes DPAs which were originally applied for in a previous year.

DPAs which are still pending and have not yet been secured should not be included in the return, even where debt is being accrued against the DPA. These DPAs should only be reported once the agreement has been agreed and the debt secured.

The only exception to this is table 3a in DPA003, which includes details of DPAs which have been turned down. Again, these DPAs should only be included when a final decision has been made. Pending DPAs which are still going through the approval process should not be included in this measure.

Solicitors’ undertakings

As per the statutory guidance regarding DPAs, solicitors’ undertakings should be included where they are accepted by the local authority as adequate security for a DPA where a first charge cannot be secured (see ‘Care and support statutory guidance’ on Care Act 2014: supporting implementation). Solicitors’ undertakings should not be counted where they are used in place of a DPA - for example, where sale of property has already been agreed and the undertaking is being used as a bridging loan until these funds are recovered.

Pre-Care Act DPAs

Local authorities may have DPAs that pre-date the Care Act (using powers under section 22 of the Health And Social Services And Social Security Adjudications Act 1983 (HASSASSA) or secured under the Health and Social Care Act). Any DPA agreed prior to the Care Act should be included throughout the return where it meets all the following criteria:

• it covers a debt that is still accruing (where HASSASSA powers have been used to secure historical debts, these should not be included)
• it’s for a person receiving care in a care home
• it’s secured against a property

These DPAs should be included in the discretionary column of DPA001 and DPA002.

Recording age bands of DPAs

A deferred payment should be recorded using the deferred payment holder’s age on the date the agreement was signed.

DPA001: activity data

This section in the data return collects information on DPA activity for each local authority.

Principles for DPA001

DPAs should only be counted as either written off or recovered once the DPA has fully come to an end, and all recovery activity has completed. If an individual has died or property has been sold, and the recovery process has not yet been completed, then the DPA should not be counted as written off or recovered as this may mean that the data is recorded in the following year.

‘Traditional style’ DPAs are where the local authority pays the care home directly and defers part of the charge against the value of the property.

‘Loan style’ DPAs are where the client pays the care provider and the local authority loans them the cost of their care in instalments.

Data items for DPA001

The following data is recorded on the activity measure DPA001. These measures are broken down by:

• whether the client met the statutory eligibility criteria (mandatory DPA) or not (discretionary DPA)
• age bands of 18 to 64 (table 1a) and 65 and over (table 1b)

Total number of DPAs

The total number of DPAs is split by:

• the total number of outstanding DPAs on 31 March 2025, and the number of which are loan style DPAs
• the total number of new DPAs during the year 1 April 2025 to 31 March 2026, and the number of which are loan style DPAs - a DPA is only counted as new if it has been fully signed off and agreed by all parties

DPA write offs

This is the total number of DPAs written off or defaulted during the year.

A DPA is considered written off if the value of the DPA could not be collected in full. This is split by:

• the number of DPAs where recovery was attempted but no value recovered
• the number of DPAs where recovery was attempted and a partial value was recovered
• the number of DPAs where the local authority did not attempt recovery

Recovered DPAs

This is the total number of DPAs recovered during the year.

Recovered DPAs are those which have come to an end (either following the sale of property or the death of the individual receiving care) and the value of the DPA was collected by the council. Only DPAs for which the entire value of the DPA was retrieved are counted here.

Supporting information for DPA001

Top-ups for DPAs

If the DPA holder met the eligibility criteria for a DPA but requested a top-up (which is strictly speaking a discretionary power as local authorities can refuse a DPA with a top-up), they should be counted in the mandatory DPA column.

If the DPA holder did not meet the eligibility criteria but was offered an agreement anyway (which includes a top-up), they should be classed as discretionary.

DPAs pending recovery

These are DPAs where accrual has stopped, but the DPA has not yet been recovered or written off.

These DPAs should be counted in the total number of DPAs (unless the DPA was secured under section 22 of HASSASSA powers, in which case see the ‘Pre-Care Act DPAs’ section for more information). They should not be recorded as recovered or written off until this process has been completed, which may be a different reporting year to the point at which accrual ceased.

DPA002: finance data

This section of the data return collects information on the value associated with DPAs counted in DPA001.

Data items for DPA002

The following data is recorded on the finance measure DPA002. These measures are broken down by:

• whether the client met the statutory eligibility criteria (mandatory DPA) or not (discretionary DPA)
• age bands of 18 to 64 (table 1a) and 65 and over (table 1b)

Total value of DPAs

1. Total value of outstanding DPAs on 31 March 2026

This is the value of the DPA inclusive of any accrued interest or fees, and minus any payments made by the client to date: namely, the outstanding balance of the DPA on 31 March 2026.

The total value of the subset of these that are loan style DPAs is also requested.

2. Total value of new DPAs agreed during the year (1 April 2025 to 31 March 2026)

This is the value of the DPA, inclusive of any accrued interest or fees up to 31 March 2026 but ignoring any payments that might have been made in-year - that is, the total amount due to be repaid as of 31 March 2026 before deducting any repayments.

Also include the value of DPAs that started and were fully repaid in-year.

The total value of the subset of these which are loan style DPAs is also requested.

DPA write offs

The value associated with DPAs that have been partially recovered or written off during the year is split by:

• the value written off for DPAs where recovery was attempted but no value recovered
• the value written off and value recovered for DPAs where recovery was attempted and a partial value was recovered
• the value written off for DPAs where the local authority did not attempt recovery

Recovered DPAs

This is the total value of DPAs which were fully recovered in the year.

This should not include any funds received regarding DPAs which have not yet come to an end or partially recovered DPAs, as these are recorded elsewhere.

Payments against existing DPAs

This is the total value received as payments towards an existing DPA - for example, where a client has made a lump sum payment to reduce the value of their DPA.

This should not include arrangements by which a client makes a regular payment towards the costs of their care alongside a DPA, such as payments from their income (as recorded in DPA004 as ‘User contributing to cost of care’). Only payments used to reduce the deferred amount should be included.

Example 1: client A currently has a DPA for an amount of £12,000. They make a one-off payment of £2,000, which reduces the value of their DPA to £10,000. This payment should be included in DPA002.

Example 2: client B has care costs of £800 per week. They have a rental income of £200 which they pay towards these care costs each week. The remaining care costs of £600 are accrued under the DPA. The deferred amount only includes the care costs which are not covered by the individual (£600). The care costs paid by the individual (£200) should not be included in DPA002.

DPA003: new requests for DPAs

This section of the data return looks in more detail at the new requests for DPAs within the year and the reasons for these requests.

Principles for DPA003

For table 3a, the number of new requests where a DPA was approved should match the number of new DPAs recorded in DPA001.

The overall number of new DPAs in tables 3b, 3c and 3d refers to new requests where a DPA was approved, and so should match the number of new DPAs recorded in DPA001.

In table 3a under ‘No DPA provided’, only include DPAs for which a final decision has been made. Do not include DPAs that are still progressing through the application and approval process.

Data items for DPA003

The following data is recorded for DPA003. All tables are split by the age bands:

• 18 to 64
• 65 and over

Table 3a: sequel to new request

This data is split by:

• whether the DPA was provided or not
• if it was not provided, the reasons
• if it was provided, whether there was a top-up

Table 3b: reason for request

This section covers whether the loan is intended to cover the period until a property is sold to pay for care, or whether it is to last the lifetime of the client, to be resolved with sale of property after death.

Table 3c: planned use of property during DPA

This section captures the client’s intention for their property while a DPA is active.

Table 3d: security provided for DPA

This section asks local authorities to provide information about how the loan is secured.

Secured with ‘first charge’ means that upon the sale of the security (most likely property) the local authority has the first claim on the proceeds of that sale in order to pay off the loan.

‘Second charge’ means that someone else (for example, a mortgage company) has the first claim, and the local authority is entitled to the remaining proceeds following the settling of other debts against the security.

‘Other’ security is an option to cover any other arrangement made regarding security.

Supporting information for DPA003

DPA not provided due to qualification of continuing healthcare in table 3a

DPA003 measures new requests for DPAs and the sequel to that request. In table 3a, at the point of assessment for a DPA, if an individual is assessed as eligible for continuing healthcare, they will no longer meet the criteria for a DPA. This should be classed as a local authority reason for not providing the DPA reason.

The category of ‘client reasons’ is intended to measure the cases where a client has chosen not to proceed with a DPA due to the terms being offered to them.

Recording data as ‘other’ in table 3b

The ‘other’ category in DPA003 table 3b is intended to be used for all situations where ‘bridging loan to allow sale of the property’ and ‘lifetime loan’ are not applicable.

Lifetime loan in table 3b

In table 3b, it is expected that those included in the category ‘lifetime loan’ do not wish to sell their property during their lifetime.

Sale of property fields in table 3b and 3c

DPA003 measures new requests for DPAs and the sequel to that request. Table 3b counts the reason for the request while table 3c counts the intended use of the property as far as the local authority is aware. Therefore, the numbers for ‘bridging loan to allow sale of property’ in table 3b and ‘sale’ in table 3c are expected to be the same.

Recording DPAs in multiple categories in table 3c

Only record each deferred payment in one category. If the deferred payment could fit into multiple categories, choose the one which reflects the primary intention of the individual in the medium term. For example, if the individual has different short-term and long-term plans for the property, do not record the current or short-term intention, nor the longer-term plan which for most people would be to sell their home.

If a family member is renting a property (and hence there is arguably no ‘primary’ intention between the 2), this should be recorded as ‘rental’.

DPA004: nature of DPAs

This section of the data return covers information about:

• state and individual contributions to a DPA
• the total number of outstanding DPAs at end of year (31 March 2026)
• the distribution of weekly value of DPAs

Data items for DPA004

The following data tables are recorded for DPA004. Both tables in DPA004 are split by the age bands:

• 18 to 64
• 65 and over

Table 4a: state and individual contributions to DPA

The categories in this table are split by:

• DPA for full cost of residential or nursing home - following a means test the client is a self-funder and has agreed a DPA for the full costs of their care
• user contributing from income to cost of care - the client is a self-funder and is contributing to the costs of their care from their income; for example, a client may pay part of their care costs from rental income or income from a pension, and the remainder is deferred under the DPA
• local authority contributing to cost of care through the means test - following a means test the client is entitled to some local authority funding to partially cover care costs and therefore is not classed as a self-funder; the local authority pays part of the client’s care costs, and the individual has deferred the remaining care costs

The first banding (‘DPA for full cost of residential or nursing home place’) refers to individuals where the DPA covers the full cost of their care.

The second banding (‘User contributing from income to costs of care’) is for use in situations where the cost of care is still met entirely by the client, but through a combination of DPA and contribution from their income.

Table 4b: distribution of weekly value of DPAs as of 31 March 2026

Data is recorded split by weekly values of:

• less than £300
• £300 to £400
• £400 to £500
• more than £500

Note: if the weekly value of DPAs is exactly £400, this should be included in the £300 to £400 range.

Supporting information for DPA004

Examples of cases in table 4a

1. DPA for full cost of residential or nursing home place

In this case, the person is a self-funder (the person is not receiving support in paying for their care from the local authority) and is fully deferring all their care costs (and making no contribution from income).

This might arise if, for example, their weekly income is below the disposable income allowance (£144 per week), and the person has chosen to retain all their income rather than contributing to the cost of their care.

2. User is contributing from income to costs of care

The person is a self-funder (the person is not receiving support in paying for their care from the local authority) and is partially meeting the cost of their care from their income and deferring an additional amount.

This might arise if, for example, their weekly income is above the disposable income allowance (£144 per week), or the person has chosen to use their income to contribute to the cost of their care.

3. Local authority contributing to cost of care through means test

The person qualifies for some local authority support and is deferring the amount they would otherwise be paying in tariff income and/or other charges.

Local authority contributing to cost of care through means test in table 4a

It is expected that there will be minimal cases in table 4a that would be counted in the ‘local authority contributing to cost of care through the means test’ column.

DPA005: recovery of DPAs

This section of the data return records more details about the DPAs that ended during the year where the funds were fully recovered.

The data is split by the age bands:

• 18 to 64 (in table 5a)
• 65 and over (in table 5b)

Data in DPA005 shows: 

• the number of DPAs recovered in the period, broken down by the length of time they have been in place
• the split by the reason for the end of the DPA (due to death of the holder or the DPA concluded during the lifetime of the holder)

The overall number of DPAs recovered in DPA005 should match the corresponding number (fully recovered DPAs) from the activity section DPA001.

Supporting information for DPA005

DPA concluded during the lifetime of the holder

This should include cases where the person:

• has used the DPA as a ‘bridging loan’ (and the person has sold their home and repaid the local authority during their lifetime)
• (or someone acting on their behalf) has chosen to repay the amount owed to the local authority independently of their home

Partially recovered DPAs in DPA005

Partially recovered DPAs should be counted as written off DPAs and included in the relevant sections of DPA001 and DPA002 only. They should not be counted in DPA005.

Historic debts

Historic debts under section 22 of HASSASSA arrangements should only be included in the return if:

• the debt is still accruing
• the DPA is for an individual receiving care in a care home and has been secured against a property

If charges are no longer accruing for agreements under section 22 of HASSASSA, then they should not be included in the return, even if there is still outstanding debt.

Written off agreements

‘Written off’ refers to any situation in which the local authority, for whatever reason, has decided to write off the debt.

Self-funders

For the purposes of this guidance, self-funders are defined as individuals who do not qualify for financial support from a local authority to pay for their care and support needs - namely, they have more than £23,250 in capital.

A DPA is a means by which individuals can access the equity in their home to pay for their care without having to sell it. The costs of care paid for through the DPA will be recovered when the agreement ends.

Contact

For questions or feedback on this guidance, contact asc.statistics@dhsc.gov.uk.