Provider fees payable: NHS trusts

Page last updated: 10 June 2024

This includes includes all NHS foundation and non-foundation trusts:

  • Acute
  • Mental health
  • Learning disability
  • Ambulance
  • Care trust
  • Community trust.

We will calculate your fee at provider level, based on turnover. This fee incorporates all your service locations and is irrespective of the range of services you provide.

NHS trust providers registered by 1 April 2019

We calculate your fee by determining the trust's turnover as a proportion of all NHS trusts in England.

We then multiply this figure by the cost of regulating all NHS trusts to produce your annual fee.

NHS trust providers registered after 1 April 2019

Your fee will be 0.0768% of your annual turnover.

Turnover

Turnover is the total operating revenue received by an NHS trust as shown in the latest audited accounts to be published for the trust as at the date the fee falls due. For consistency, we obtain this from 'Operating income from patient care activities' reported to NHS England as part of Trust Accounts Consolidation (TAC) data from providers.

This figure will include any non-operating income shown in the accounts.

Where no such accounts are available, or where the trust is a new NHS trust or has had services transferred to it from another NHS trust since the date of those accounts, turnover is the estimated operating revenue as shown in the trust’s business plan for the year in which the fee falls due.

We will calculate the turnover of NHS trusts that have been granted foundation trust status since the last anniversary date of their registration by combining the turnover shown in the final part-year published accounts for the NHS trust with the turnover in the first part-year published accounts for the foundation trust. For example, if a trust became a foundation trust on 1 September 2019, we will form the 12-month turnover figure for the 2020/21 fee scheme by combining:

  • the turnover figure from the final part-year published accounts of the NHS trust from 1 April to 31 August 2019
    with
  • the turnover figure from the first part-year published accounts of the foundation trust from 1 September 2019 to 31 March 2020