Guidance

Finance available to NHS trusts and foundation trusts

How DHSC can provide loans, public dividend capital or guarantees of payment to foundation trusts and NHS trusts.

From:
Department of Health and Social Care
Published
21 October 2014
Last updated
2010 JanuaryFebruary 20232025 — See all updates

Documents

Secretary of State’s Guidanceguidance under section 42A of the National Health Service Act 2006

HTML

Details

Under Section 40 of the NHS Act 2006, the Secretary of State may give financial assistance to any NHS foundation trust.

The Secretary of State has similar powers to provide financial assistance to NHS trusts under schedule 5 of the NHS Act 2006.

This document provides information on how the Secretary of State may exercise their powers to provide financial assistance to trusts.

It covers:

  • the type of finance that may be provided
  • how to request financial assistance
  • criteria for deciding whether and how to provide financial assistance
  • the terms and conditions that may be applicable to finance that may be provided

This document contains technical guidance and is aimed at the finance teams of NHS trusts and NHS Foundationfoundation trusts.

Updates to this page

Published 21 October 2014
Last updated 2010 JanuaryFebruary 2023 2025 + show all updates

  1. Updated the section ‘PDC dividend policy’ to clarify how assets under construction relief should be applied to enabling assets.

  2. Routine update of DHSC policy on the financial support available to NHS providers.

  4. Updated to provide technical detail on the cash regime changes announced jointly by the Department of Health and Social Care and NHS England and Improvement on 2 April 2020.

  6. First published.

Sign up for emails or print this page