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NHS Costing Manual: 2006-07

This Manual sets out the principles and practice of costing to be applied in the NHS. It is not just designed to support the production of the National Schedule of Reference Costs and through this, the national tariff, but should also be used in developing and monitoring service and financial frameworks, as well as developments in and the monitoring and implementation of National Service Frameworks.

This revised version of the Costing Manual takes on board all lessons learnt from reference costs over the last six years and has produced a more detailed and increasingly prescriptive treatment of NHS costs. This is key if there is to be sufficient consistency to allow robust comparison and decision making using this data. This move to greater prescription will continue with the financial flows reform agenda. 

This update to the Costing Manual is designed to bring the Manual in line with the current Reference Cost Guidance.

• Download NHS Costing Manual 2006-07 (published 1 May 2007) (PDF, 501K)
• NHS Costing Manual: 2005 edition (superseded)