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Freedom of Information request Impact of NHS Financial Requirements

Response published: 18 February 2026
Finance

FOI Request

Freedom of Information Act Request: Impact of NHS financial requirements SECTION ONE: financial breakeven requirements From 2025-26, NHS England’s financial framework requires NHS trusts to meet a statutory breakeven duty. Where possible, trusts must avoid in-year deficits and recover prior deficits. Request (section one): 1. Please provide the trust’s in-year deficit or surplus for 2024–25, and its estimated in-year deficit or surplus for 2025–26, 2026–27 and 2027–28. (Where the trust plans to break even, please confirm this. Where a deficit or surplus is projected, please state the estimated value.) SECTION TWO: efficiency, productivity and cost-reduction requirements NHS England has set mandatory efficiency measures, including: reducing organisational cost base by at least 1%; delivering around 4% productivity improvement; reducing corporate service spending to pre-pandemic levels; and reducing reliance on temporary and agency staffing. Request (section two): 2a. Workforce reductions and permanently deleted posts Please provide the total number of job cuts, redundancies or post reductions that the trust has identified, planned or already implemented as a result of its breakeven duty and associated financial planning. If possible, please provide this information by financial year: 2025–26, 2026–27 and 2027–28. This should include job cuts or redundancies, and posts that have already been permanently deleted whether or not this resulted in redundancy. Where possible, and within statutory cost limits, please break this information down by staff group, for example: clinical staff, non-clinical staff, corporate / administrative staff Please express figures in full-time equivalent (FTE). Where only headcount figures are held, please provide these instead and indicate this. 2b. Method of workforce reduction and post deletion Where possible, please provide a breakdown of how the workforce reductions and permanent post deletions described in section 2a are being or will be achieved, for example through: compulsory redundancies, voluntary redundancies, non-renewal of fixed-term contracts, natural wastage, vacancy controls or recruitment freezes. Where data is held, please break this information down by staff group (clinical/non-clinical/corporate, or equivalent categories used by the trust) and by financial year (2025–26, 2026–27, 2027–28). SECTION THREE: planned service reductions Breakeven planning may involve changes to service delivery, including reductions, reconfiguration or cessation of services. Request (section three): 3. Please outline any services, departments or functions that the trust has identified for reduction, reconfiguration or closure as part of its breakeven duty and medium-term financial plan, and indicate in which financial year(s) these changes are planned (2025–26, 2026–27 and/or 2027–28). I would be grateful if you could treat this request under the Freedom of Information Act 2000. If any part of the request is unclear or likely to exceed the statutory cost limit, please advise how it may be refined. I look forward to your response within 20 working days. Kindest regards,

FOI Response

Freedom of Information Request – Ref: FOI 041-2026

Thank you for your recent Freedom of Information request. Please find our response below.

You asked:

SECTION ONE: financial breakeven requirements

From 2025-26, NHS England’s financial framework requires NHS trusts to meet a statutory breakeven duty. Where possible, trusts must avoid in-year deficits and recover prior deficits.

Request (section one):

Please provide the trust’s in-year deficit or surplus for 2024–25, and its estimated in-year deficit or surplus for 2025–26, 2026–27 and 2027–28. (Where the trust plans to break even, please confirm this. Where a deficit or surplus is projected, please state the estimated value.)

Our response:

24/25 25/26 26/27 27/28 Comments
£’m 0 0 0 0 The Trust broke even and plans to continue to be break even

 

You asked:

SECTION TWO: efficiency, productivity and cost-reduction requirements

NHS England has set mandatory efficiency measures, including: reducing organisational cost base by at least 1%; delivering around 4% productivity improvement; reducing corporate service spending to pre-pandemic levels; and reducing reliance on temporary and agency staffing.

Request (section two):

2a. Workforce reductions and permanently deleted posts

Please provide the total number of job cuts, redundancies or post reductions that the trust has identified, planned or already implemented as a result of its breakeven duty and associated financial planning. If possible, please provide this information by financial year: 2025–26, 2026–27 and 2027–28.

Our response:

24/25 25/26 26/27 27/28 Comments
0 0 0 0 Business as usual

 

You asked:

2b. Method of workforce reduction and post deletion

Where possible, please provide a breakdown of how the workforce reductions and permanent post deletions described in section 2a are being or will be achieved, for example through: compulsory redundancies, voluntary redundancies, non-renewal of fixed-term contracts, natural wastage, vacancy controls or recruitment freezes.  Where data is held, please break this information down by staff group (clinical/non-clinical/corporate, or equivalent categories used by the trust) and by financial year (2025–26, 2026–27, 2027–28).

Our response:

24/25 25/26 26/27 27/28 Comments
0 0 0 0 Business as usual

 

You asked:

SECTION THREE: planned service reductions

Breakeven planning may involve changes to service delivery, including reductions, reconfiguration or cessation of services.

Request (section three):

Please outline any services, departments or functions that the trust has identified for reduction, reconfiguration or closure as part of its breakeven duty and medium-term financial plan, and indicate in which financial year(s) these changes are planned (2025–26, 2026–27 and/or 2027–28).

Our response:

24/25 25/26 26/27 27/28 Comments
None None None None Business as usual

 

Next steps:

Should you have any queries in relation to our response, please do not hesitate to contact us. If you are unhappy with the response you have received in relation to your request and wish to ask us to review our response, you should write to:

Louise Moss
Head of Legal Services / Associate Director of Corporate Governance
c/o Gloucestershire Health and Care NHS Foundation Trust
Edward Jenner Court
1010 Pioneer Avenue
Gloucester Business Park
Brockworth, GL3 4AW
E-mail: louise.moss@ghc.nhs.uk

If you are not content with the outcome of any review, you may apply directly to the Information Commissioner’s Office (ICO) for further advice/guidance. Generally, the ICO will not consider your case unless you have exhausted your enquiries with the Trust which should include considering the use of the Trust’s formal complaints procedure. The ICO can be contacted at: The Information Commissioner’s Office, Wycliffe House, Water Lane, Wilmslow, Cheshire SK9 5AF.