Corporate report

Financial assistance to NHS trusts and foundation trusts: 2025 to 2026

Loans and public dividend capital provided by the Secretary of State for Health and Social Care to NHS trusts and foundation trusts during 2025 to 2026.

• From: Department of Health and Social Care
• Published: 29 October 2026

Documents

Financial assistance under section 40 of the National Health Service Act 2006: 2025 to 2026

PDF, 1.17 MB, 119 pages

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Details

Under section 40 of the National Health Service Act 2006, the Secretary of State for Health and Social Care may provide financial assistance, such as loans or public dividend capital (PDC), to any NHS foundation trust. The Secretary of State has similar powers to provide financial assistance to NHS trusts under schedule 5 of the National Health Service Act 2006.

The report sets out how these powers were exercised during the financial year 2025 to 2026, in respect of loans and PDC issued by the Department of Health and Social Care (DHSC).

This report has been published alongside the DHSC annual report and accounts: 2025 to 2026.