Research costs

Attributing the costs of health and social care research (AcoRD)

Establishes a new mechanism for the Department of Health and Social Care to meet some of the costs of charity-funded research in the NHS.

This guidance provides a framework for the NHS and its partners to identify, recover and attribute the costs of health and social care R&D (AcoRD), in a transparent, and consistent manner. It clarifies the distinction between the 3 costs of research:

  • research costs
  • NHS support costs
  • treatment costs 

Excess Treatment Costs

NHS Treatment Costs associated with research studies, including Excess Treatment Costs, are the responsibility of the NHS and should be funded through normal commissioning arrangements. Further guidance on funding NHS Treatment Costs is provided in Health Service Guidance Patient Care costs - HSG(97)32 'Responsibilities for meeting patient care costs associated with research and development in the NHS' and in 'Guidance on funding Excess Treatment Costs related to non-commercial research studies and applying for a subvention'.