Guidance

UK Shared Prosperity Fund 2025-26: additional information

Updated 4 March 2025

This Additional Information sets out requirements and guidance for councils, combined authorities and mayoral authorities implementing the UK Shared Prosperity Fund (UKSPF) in 2025-26. It applies to UKSPF funding allocated for 2025-26.

1. UK Shared Prosperity Fund 2025-26: Overview

1.1. This document should be read alongside the UKSPF 2025-26 Technical Note which sets out important information on the structure and delivery of the UKSPF in 2025-26.

1.2. This Additional Information sets out requirements and guidance for councils, combined authorities and mayoral authorities implementing the UKSPF in 2025-26. It applies to UKSPF funding allocated for 2025-26.

1.3. The Ministry of Housing, Communities and Local Government (MHCLG) may update this document and the most up to date versions of this, and all other relevant documentation, will be available on the UKSPF pages of .GOV.UK.

1.4. This document is for use by councils, combined authorities and mayoral authorities that are delivering the UKSPF in England, Scotland and Wales; collectively referred to as lead local authorities (LLAs). In Northern Ireland, the UK government is leading delivery of the UKSPF and has worked with Northern Ireland partners to develop delivery arrangements; current information is published here.

1.5. The UKSPF has been designed to provide funding to local leaders with the necessary freedom and autonomy to seize new opportunities and respond to the challenges unique to each of their communities. This fund is committed to supporting devolution and reducing bureaucracy.

1.6. Within this model of devolved delivery, proper oversight of the UKSPF in LLAs is essential to its delivery. This document sets out MHCLG’s expectations of Section 151 Officers in England (and their equivalents in mayoral and combined authorities) and Wales, and Section 95 Officers in Scotland who are responsible for ensuring the UKSPF is properly spent in line with their legal duties. Throughout this document, they will be referred to jointly as Chief Finance Officers (CFOs).

1.7. LLAs can contact MHCLG at ukspfenquiries@communities.gov.uk

2. UK Shared Prosperity Fund: Outputs and outcomes definitions

2.1. An updated list of outputs and outcomes has been developed for the UKSPF in 2025-26. This is to reduce the reporting burden on LLAs. The updated list provides the indicator definition and unit of measurement for each output and outcome. The definitions have not been changed from 2022-25 and no additional outputs or outcomes have been added. MHCLG does not intend to make any further amendments to the outputs or outcomes in 2025-26.

2.2. Any of the 2025-26 outputs and outcomes can be reported under any of the UKSPF 2025-26 sub-themes. LLAs do not need to choose or report on all indicators, only those which the LLA identifies as relevant to the activity undertaken.

2.3. Any project supported by the UKSPF in 2022-25 that delivered only outputs or outcomes that have been removed from the list of output and outcomes for 2025-26 can continue into 2025-26, even if this means none of the 2025-26 outputs or outcomes are achieved. LLAs are however encouraged to report outputs and outcomes that are relevant to the funded activity wherever possible.

2.4. Beneficiaries (people, businesses, buildings or areas of land) supported in 2022-25 can be supported again in 2025-26. They should not be reported again using the same output or outcome unless the support they receive is materially different to the support provided in 2022-25.

2.5. LLAs will not be asked to report outputs cumulatively over 2022-26 but are expected to take account of the outputs and outcomes reported for 2022-25 when reporting outputs in 2025-26. For example if an LLA reported supporting 100 businesses in 2022-25 and has supported 100 businesses in 2025-26, of which 30 are receiving ongoing support that started in 2022-25 then 70 businesses would be reported as being supported in 2025-26.

2.6. Outcomes as a result of funding in 2022-25 that crystallise in 2025-26 may, where they are used in 2025-26 be reported during 2025-26.

2.7. LLAs that are not continuing as the lead local authority into 2025-26 are not expected to report outcomes that crystalise in 2025-26.

2.8. LLAs will not be expected to collect output or outcome data after the 2025-26 year end monitoring report is submitted in May 2026. Forecasts of outputs and outcomes should reflect the amounts that the LLA expects to be able to report in that final monitoring report.

2.9. We encourage LLAs to take a pragmatic and proportionate approach to determining the appropriate outputs and outcomes. Decisions on selecting outputs and outcomes are for LLAs to determine based on their experience of delivering similar projects and programmes.

2.10. The outputs and outcomes provided by LLAs as part of the 2025-26 UKSPF forecast are indicative and MHCLG acknowledges that forecasts alter as plans are refined and delivery progresses. This is reflected in the UKSPF change control process, see section three.

2.11. It is the responsibility of the LLA to collect and report outputs and outcomes to MHCLG through the reporting process detailed in section three.

2.12. For some outcomes it is necessary to record a baseline. MHCLG will not provide baseline data, LLAs are expected to source and identify such data themselves.

2.13. LLAs should retain appropriate, proportionate evidence that satisfies the CFO that the outputs and outcomes being reported have been achieved.

2.14. A reported output must be a direct result of UKSPF activity. For example, if a skills-related UKSPF activity was delivered, it is the number of recipients of that specific activity that should be captured. MHCLG recognises that it may be more difficult to attribute and separate out the impact of the UKSPF on outcomes, which may be impacted through other channels other than UKSPF projects. Further details on evaluation and the approach to causal impacts are set out in section five.

2.15. On occasions where a combination of two or more projects result in one output or outcome, the LLA should use its judgement based on attribution to decide how many of the relevant output or outcome to report. As a general principle, an output or outcome associated with a beneficiary, e.g. a person or a business or a building that is improved, should be reported once. It is not considered double counting if the unit of measurement or the activity the beneficiary engages with is different.

2.16. A beneficiary of a project, e.g. an individual or business, may generate more than one output or outcome. For example, a single business may receive a financial grant as well as another type of support. In these situations, all relevant outputs or outcomes should be recorded.

3. UK Shared Prosperity Fund: Reporting, monitoring and performance management

Reporting

3.1. In April 2025, LLAs will be asked to provide an initial forecast of how they expect to allocate their 2025-26 UKSPF allocation, as well as the outputs and outcomes they expect to achieve under the twelve UKSPF 2025-26 sub-themes, as set out in the UKSPF 2025-26 Technical Note. This will provide baseline data for UKSPF reporting in 2025-26.

3.2. LLAs are required to provide formal reporting on a sixth monthly basis. The content of the six month reports will be broadly the same as it was during 2022-25 but reflect the change from 53 interventions in 2022-25 to twelve sub themes in 2025-26.

The questions LLAs will be asked and the data MHCLG will collect

3.3. Summary questions:

• capital and revenue spend to date and year end forecast against the twelve UKSPF 2025-26 sub-themes
• revenue spend to date and year end forecast against the twelve UKSPF 2025-26 sub-themes and Management and Administration
• actual and forecast outputs and outcomes against the twelve UKSPF 2025-26 sub-themes
• summary of progress: a short narrative progress summary update
• forward look to provide a short narrative highlighting any new projects, events, case studies and opportunities for ministerial visits
• summary details of the projects being funded from the LLA’s 2025-26 UKSPF allocation
• summary information on match funding
• whether the LLA has undertaken any evaluation activity

3.4. The CFO of the LLA must certify returns to confirm they are accurate.

3.5. The table below sets out the timeline for reporting.

Reporting Periods	Report Commissioned	Report Due Date	Information Type
Initial 2025-26 forecast	1 April 2025	1 May 2025	- Progress report - Forecast of capital and revenue spend - Forecast outputs and outcomes, - Summary project data.
1 April 2025 to 30 September 2025	1 October 2025	31 October 2025	- Progress report - Summary of actual spend and revised year end forecasts - Summary of actual outputs and outcomes and revised year end forecasts - Summary project data.
1 October 2025 to 31 March 2026	1 April 2026	1 May 2026	- Progress report - Summary of actual spend - Summary of actual   outputs and outcomes - Summary project data.

How MHCLG will use the data provided?

3.6. The data requested from LLAs is intended to capture information for three purposes:

• a programme level oversight of the progress of the UKSPF to assure MHCLG, the Accountable Officer, Ministers and Parliament
• support evaluation of the Fund, the principles of which are set out in the monitoring and evaluation section and are expanded upon in the Evaluation Strategy
• allow MHCLG to inform relevant government departments on the delivery and impact of the UKSPF as it relates to relevant policy areas

UKSPF Change process

3.7. MHCLG will take a proportionate approach to changing local priorities and delivery. MHCLG approval only needs to be sought when material changes are made. Changes that fall beneath the thresholds defined in paragraph 3.8 do not require MHCLG approval but should be reflected in routine monitoring reports. If the thresholds at 3.8 are crossed, requests for such material changes can be made to ukspfenquiries@communities.gov.uk.

3.8. For the purposes of the UKSPF in 2025-26, a material change is a single reprofiling of funding from one UKSPF investment priority to another (not between themes or sub-themes), if the change involves moving 30% of the total UKSPF funding allocation for 2025-26 or £5 million, whichever is lower. This change will be benchmarked against the initial 2025-26 forecast provided in April 2025 or against the position agreed as part of a previous material change.

3.9. The following questions will be asked of LLAs as part of MHCLG’s consideration of any ‘material changes.’

• has the Chief Finance Officer certified that the change is necessary and deliverable
• can you confirm that you have considered the risks and issues that arise from your change of plans, and the management and mitigation of those risks and issues including e.g. risks, public sector equality duty
• can you confirm that you have sufficient capability and capacity to manage the impact of the requested change
• can you confirm that any subsidy/State Aid implications from the requested change have been considered and activity can take place in compliance with these requirements and that funding the amended project will not breach subsidy/State Aid law

3.10. MHCLG will respond to material change requests as quickly as possible.

3.11. MHCLG will not consider requests to increase the amount of UKSPF revenue funding set out in the 2025-26 UKSPF Grant Determination. The 2025-26 grant determinations will set out the revenue and capital allocations for each LLA (as per the published allocations for 2025-26). LLAs will be paid revenue and capital funding in line with these allocations. Capital funding paid to LLAs cannot be used to meet revenue costs; however, revenue funding can be used to meet capital costs, i.e. LLAs can spend more on capital costs than the capital amount set out in the 2025-26 UKSPF grant determination.

4. UK Shared Prosperity Fund: Payments, eligible costs and managing local allocations

Payment of 2025-26 Funding

4.1. LLAs will be paid their 2025-26 UKSPF allocations in early 2025-26 following submission of the initial 2025-26 forecast and agreement of an MoU with MHCLG for 2025-26.

4.2. 1. The amount of revenue and capital funding an LLA will receive is set out in the 2025-26 UKSPF allocations.

4.3. In the case of those LLAs that delivered UKSPF in 2022-25 and are continuing to do so in 2025-26, underspends that an LLA is holding at the end of 2022-25 will be offset against 2025-26 payments. For example:

• LLA is holding £100,000 of capital underspend from 2022-25
• LLA has a capital allocation of £500,000 in 2025-26
• LLA will receive £400,000 of capital for 2025-26 and retain the underspend from 2022-25

4.4. If the value of the 2022-25 underspend held by the LLA is greater than the 2025-26 allocation, the LLA will be required to pay the difference between the 2022-25 underspend and 2025-26 allocation and will receive no payment for 2025-26.

4.5. LLAs in 2025-26 that were not LLAs in 2022-25 will be paid 100% of their UKSPF allocation early in the 2025-26 financial year following submission of the initial 2025-26 forecast and agreement of an MoU with MHCLG for 2025-26.

Eligible costs

4.6. As set out in the UKSPF 2025-26 Technical Note (and UKSPF Prospectus) the following costs are not eligible for UKSPF support:

• paid for lobbying, entertaining, petitioning or challenging decisions, which means using the Fund to lobby (via an external firm or in-house staff) in order to undertake activities intended to influence or attempt to influence Parliament, government or political activity including the receipt of UKSPF funding; or attempting to influence legislative or regulatory action
• payments for activities of a party political or exclusively religious nature
• VAT reclaimable from HMRC – irrecoverable VAT is an eligible cost under the UKSPF
• gifts, or payments for gifts or donations
• statutory fines, criminal fines or penalties
• payments for works or activities which the lead local authority, project deliverer, end beneficiary, or any member of their partnership has a statutory duty to undertake, or that are fully funded by other sources
• contingencies and contingent liabilities
• dividends
• bad debts, costs resulting from the deferral of payments to creditors, or winding up a company
• expenses in respect of litigation, unfair dismissal or other compensation
• costs incurred by individuals in setting up and contributing towards private pension schemes

4.7. With the exception of the costs listed in 4.6, all other revenue and capital costs are considered to be eligible for UKSPF support, providing they were necessary to deliver activity that is within the scope of the Fund as set out in the UKSPF 2025-26 Technical Note and relate to activity that takes place before the end of March 2026.

4.8. Each LLA should define capital and revenue costs in line with its standard accounting practice, MHCLG will not provide further guidance on the definition of specific costs as capital or revenue.

4.9. No funding will be provided for activity after 31 March 2026.

Funding period

4.10. The LLA’s 2025-26 UKSPF allocation can only be used to meet costs relating to activity that takes place between the 1 April 2025 and 31 March 2026 (inclusive). The following are not considered eligible for UKSPF support:

• payments to suppliers to provide goods that are received after the 31 March 2026
• payments to contactors for services provided after the 31 March 2026
• payments to contractors for works that take place after the 31 March 2026
• grants paid to organisations to deliver activities after the 31 March 2026
• transfers of funds from the LLA to a third party to deliver activities after the 31 March 2026 e.g. from the LLA to another local authority or other public body
• funding that is repaid or expected to be repaid to the LLA by a third party

4.11. LLAs can report spend of their annual UKSPF allocation if that spend relates to activities that take place in 2025-26 and is included in the LLA’s accounts for that year; including spend that is accrued in line with financial accounting standards. There is no requirement for project deliverers or LLAs to have defrayed spend by the 31 March 2026.

4.12. There is no requirement for LLAs to pay project deliverers in arrears based on actual expenditure. LLAs can choose to pay funding in advance, to a profile, based on actual expenditure, or a combination of these approaches depending on the circumstances. Where funding is paid in arrears, LLAs should reimburse project deliverers as quickly as possible.

4.13. Where funding is paid in advance to project deliverers, the LLA must ensure that the final monitoring report in May 2026 reflects the net amount of expenditure incurred by the LLA, i.e. any funding repaid or due to be repaid to the LLA is accounted for. For example, if an organisation is paid an advance of £100,000 in April 2025 to deliver a project, £100,000 of spend may be reported in the first monitoring return. If at the end of 2025-26, the LLA receives or expects to recover £10,000 of underspend from the organisation, this should be deducted from the spend reported at the end of 25-26 to give a net spend figure of £90,000.

4.14. No funding will be provided for activity after 31 March 2026. MHCLG expects underspends at the end of 2025-26 to be repaid. The future of the UKSPF from 2026-27 will be a matter for the next Spending Review.

4.15. All project deliverers activity funded by UKSPF must also cease funding by 31 March 2026.

Fraud Risk Assessment (FRA)

4.16. LLAs are responsible for ensuring that Fraud is a key consideration in all spend activity and that the following minimum standards are met:

• follow Grants Functional Standards on Fraud Risk Assessment (FRA)
• undertake FRAs at an appropriate level to each individual project dependent on risk
• ensure that UKSPF spend is undertaken in accordance with effective authority fraud prevention policy and procedure, and via engagement with colleagues specialising in this area
• ensure that relevant evidence and data to prevent fraud is gathered as part of due diligence undertaken ahead of releasing funds
• implement reporting and monitoring requirements that will identify irregularities or issues in use of funds which can be investigated further
• store and file all work undertaken on FRA in the event of any issues or audit requirements

Due Diligence

4.17. LLAs are responsible for ensuring that proportional due diligence is applied to all UKSPF spend and that the following minimum standards are met:

• follow Grants Functional Standards on Due Diligence
• undertake due diligence at an appropriate level to each individual project dependent on risk
• ensure that UKSPF due diligence is undertaken in accordance with effective authority rules and procedures through Teams specialising in this area
• ensure that key areas of due diligence identified for projects in which you invest are reported on and monitored throughout the term of delivery
• store and file all work undertaken on due diligence in the event of any issues or audit requirements

5. UK Shared Prosperity Fund: Evaluation

5.1. This section should be read alongside the Evaluation Strategy which sets out in detail the Evaluation framework for the UKSPF. The objective of the Evaluation Strategy is to gather a robust evidence base for what works, in what context, and by what means. Working together with lead local authorities (LLAs), MHCLG and its evaluation contractors will gather evidence to better inform future policy making at both local and national level and to ensure that future local growth spending can be focused upon those interventions that deliver the greatest beneficial impact and represent good value for money.

5.2. MHCLG will carry out evaluation centrally, but will rely upon some LLAs to support this work.

5.3. MHCLG’s evaluation contractors have already engaged with a number of LLAs on the evaluation of the 2022-25 UKSPF programme and MHCLG intends to continue these working arrangements in 2025-26. Therefore, no further requests for engagement on evaluation will be made in 2025-26.

5.4. MHCLG’s evaluation contractors have already engaged with LLAs in Scotland, Wales and NI to conduct process evaluation of the Multiply programme in 2022-25. MHCLG are in the process of contacting LLA’s in SWNI to conduct a small number of additional deep dives on Multiply in early 2025. No further requests for engagement on SWNI Multiply evaluation will be made in 2025-26.

5.5. LAs are encouraged to consider continuing to undertake their own place-based evaluations of how the UKSPF has worked in their area, particularly process and impact evaluation of individual projects. As per section three, MHCLG has asked to be informed when this is taking place through routine reporting or contacting a UKSPF evaluation lead.

5.6. MHCLG Data Protection Officer and will review evaluation arrangements to ensure continual compliance with DPA 2018 and UK GDPR.

6. UK Shared Prosperity Fund: Branding and publicity

6.1. These requirements relate to all communications materials and public facing documents relating to funded activity – including print and publications, through to digital and electronic materials. This includes any preparatory activity linked to the UKSPF.

UK government branding requirements

6.2. UK government publicity and branding requirements must be followed for all UK government funded projects. This includes the UKSPF. The requirements cover several areas including logo use, production of plaques, print and digital materials, and also co-branding. For more information visit: Funded by UK government Branding Manual.

6.3. For the UKSPF, co-branding is only permitted with funders, grant recipients or joint deliverers

UK Shared Prosperity Fund specific requirements

6.4. In addition to the UK government requirements stated above, several additional requirements for UKSPF projects must be adhered to. These are listed below:

Digital materials including websites and social media

6.5. Digital channels can provide a quick way to reach audiences and promote Fund activities. Where details of Fund activities are published on website, a clear and prominent reference to the funding from the UKSPF is to be included as follows:

‘This project is [funded/part-funded] by the UK government through the UK Shared Prosperity Fund.’

6.6. Where practical, project deliverers should also include a link to the UK Shared Prosperity Fund webpage and the following text (which must also be used for notes to editors):

6.7. The UK Shared Prosperity Fund (UKSPF) proactively supports delivery of the UK-government’s five national missions: pushing power out to communities everywhere, with a specific focus to help kickstart economic growth and promoting opportunities in all parts of the UK.

6.8. For more information, visit https://www.gov.uk/government/publications/uk-shared-prosperity-fund-prospectus

6.9. When describing or promoting UKSPF activities on social media such as X (formerly Twitter), the following hashtag (#) should be used #UKSPF. This will be re-tweetable by UK government allowing others to follow Fund activities.

6.10. A cost-effective way to promote UKSPF activities is through the media. It is good practice to develop press releases at the launch of activities, and subsequently to announce key milestones and achievements.

6.11. Press releases must include a clear and prominent reference to the UKSPF, in the main body of the press release as follows

6.12. ‘[This project/Name of project] has received £[INSERT AMOUNT] from the UK government through the UK Shared Prosperity Fund’.

6.13. It is a requirement to also use set notes to editors in all media activities. The text to use has been provided above in the Digital Materials section.

6.14. MHCLG does not require sight of any branding and publicity activities undertaken by project deliverers while delivering UKSPF activities, but evidence of compliance with branding and publicity guidance should be retained for monitoring and audit purposes.

6.15. LLAs should keep MHCLG informed of any future publicity opportunities via the regular reporting process set out in section three.

7. UK Shared Prosperity Fund: Subsidy control

7.1. All lead local authorities (LLAs) must consider whether the UKSPF investment will be used to provide a subsidy and if so whether that subsidy will contravene the UK’s obligations on subsidy control, or the Subsidy Act 2022. LLAs should ensure that delivery of the UKSPF is undertaken in line with the Subsidy Control Act 2022. Delivery of UKSPF does not create any additional subsidy requirements on LLAs.

The Subsidy Control Regime

7.2. UK subsidy control guidance has been issued for public authorities to help them interpret the UK’s international obligations on subsidy control; this is also applicable for non-public organisations to understand how its principles must be applied. For more detail, LLAs and all organisations involved in the delivery of UKSPF funded activity should refer to the guidance.

7.3. Subsidy control has replaced EU state aid rules in England, Scotland and Wales. However, there are limited circumstances governed by the UK-EU Withdrawal Agreement’s Northern Ireland Protocol that mean the state aid rules could apply to any public funding to an undertaking if it has an effect on trade of goods and wholesale electricity between Northern Ireland and the EU.

7.4. The vast majority of public funding in England, Scotland or Wales will be under the UK’s domestic subsidy control regime. However, the state aid rules may apply where there is a real and foreseeable, genuine and direct link to Northern Ireland. For example, this may be where a beneficiary has a subsidiary in Northern Ireland. Any LLA that considers a project has a potential ‘genuine and direct’ link to Northern Ireland should review section 6 of this guidance.

7.5. LLAs should work with project deliverers to understand how proposed projects can be delivered in line with subsidy control/state aid.

Recording and transparency obligations

7.6. As public authorities LLAs are required, where applicable, to record and submit information on any UKSPF subsidies awarded. The Department for Business, Energy and Industrial Strategy has developed a new publicly accessible transparency database which public authorities should use for this purpose.

8. UK Shared Prosperity Fund: Procurement

8.1. Lead local authorities (LLAs) are best placed to decide how to best distribute UKSPF funding. Where activity is procured either by the LLA or by third parties LLAs should ensure that UKSPF is spent in line with :

• constitution of the Authority including any local Grant / Contract rules, processes or procedures
• Public Contracts Regulations (PCR) 2015 or Public Contracts (Scotland) Regulations 2015 including any amendments or any subsequent legislation that replaces the Act

8.2. LLAs should also consider and implement wherever possible:

• sustainability and green measures in procurement plans, aligned with the government’s net zero strategy
• innovative procurement, including the factoring in of social value into procurement and
• government initiatives, guidance and policy such as the Sourcing and Consultancy Playbooks, Construction Playbook, the Outsourcing Playbook and government guidance on Resolution Planning

8.3. LLAs should ensure that procurements undertaken by contracting authorities using UKSPF funds are compliant with relevant legislation.

8.4. Where non-contracting authorities are involved in UKSPF project delivery, LLAs should adopt procedures that ensure value for money has been obtained in the procurement of goods, works or services funded by the UKSPF. It is for LLAs to determine appropriate procurement thresholds and requirements for non-contracting authorities in the light of local circumstances, the nature of activities supported and associated risks. As a guide LLAs may wish to consider the following:

Value of contract	Minimum procedure
£0 - £2,499	Direct award
£2,500 - £24,999	3 written quotes or prices sought from relevant suppliers of goods, works and / or services
Over £25,000	Formal tender process

9. UK Shared Prosperity Fund: Equalities

Equalities

9.1. In Great Britain, the public sector equality duty under the Equality Act 2010 requires public authorities in exercising their functions to have due regard to the need to: eliminate discrimination, harassment, victimisation, and any other conduct that is prohibited by or under the Act; advance equality of opportunity between persons who share a relevant protected characteristic and persons who do not share it; foster good relations between persons who share a relevant protected characteristic and persons who do not share it. The protected characteristics under the Act are age, disability, gender reassignment, marriage and civil partnership, pregnancy and maternity, race, religion or belief, sex, and sexual orientation.

9.2. Lead local authorities are required to meet their statutory public sector equality duty in carrying out their duties related to the UKSPF.

10. Additional Information on the Rural England Prosperity Fund

Rural England Prosperity Fund (REPF)

10.1. The REPF is an additional allocation of funding provided by the Department for Environment Food and Rural Affairs (Defra) as an additional, complementary allocation managed alongside the UKSPF. REPF is available to eligible Local Authorities in England.

10.2. This section is for use by LLAs delivering the England Rural England Prosperity Fund (REPF) in 2025-26. In general, REPF funds are to be treated in the same way as UKSPF funding and the information in sections one to nine applies equally to REPF. LLAs delivering REPF should familiarise themselves with all sections of this document and references to UKSPF should be read as including REPF.

10.3. The REPF allocation is being provided to deliver the REPF’s priorities, outputs and outcomes. Defra will publish these and the 2025-26 REPF allocations in due course.

10.4. The REPF allocation will be paid to LLAs in accordance with section four.

10.5. Reporting of REPF progress, spend, outputs and outcomes will be aligned with UKSPF in accordance with section three.

10.6. In April 2025, alongside the UKSPF forecasts, LLAs will be asked be asked to provide a forecast for how they plan to use REPF against the REPF sub themes and the REPF outputs and outcomes they expect to achieve in 2025-26.

10.7. For the purposes of the REPF, a material change is a single reprofiling of funding from one REPF investment priority to another (not between themes or sub-themes) if the change involves moving 30% of the total REPF funding allocation for 2025-26 or £5 million, whichever is lower. This change will be benchmarked against the initial 2025-26 forecast provided in April 2025 or against the position agreed as part of a previous material change.

10.8. The REPF allocation will be included as capital funding in the Lead Local Authority’s annual Grant Determination. Capital funding must be used only for capital expenditure as defined in the LLAs standard accounting practice. LLAs should ensure that recipients of REPF funding utilise it for capital expenditure.

10.9. LLAs that receive a REPF allocation cannot move funding allocated for the delivery of REPF to UKSPF or from UKSPF to REPF.

10.10. REPF funding cannot be spent on revenue expenditure including the administration of the REPF; UKSPF revenue funding can be used to meet administration costs associated with REPF.

10.11. The REPF allocation may be used only to fund projects in rural areas. To facilitate a consistent approach, Defra has provided information on boundaries via the MAGIC maps application. LLAs should refer to MAGIC maps to determine which places are deemed a rural area for REPF purposes. All rural areas within the LLA’s area are eligible for support from the REPF.

10.12. The Lead Local Authority is expected to maintain ongoing engagement with rural business and community stakeholders throughout the lifetime of the REPF to ensure the delivery of the Fund responds to local rural needs and opportunities.

10.13. UKSPF (including REPF) funding in rural areas must not duplicate funding from Defra schemes including, but not limited to:

• The Farming in Protected Landscapes Programme (FIPL)
• The Farming Investment Fund (FIF)
• The Platinum Jubilee Village Hall Improvement Grant Fund

10.14. There are no additional branding or publicity requirements associated with the REPF.

10.15. LLAs in receipt of REPF funding are required to provide information relating to the provision of subsidies to agricultural producers to MHCLG to inform Defra’s reporting of agricultural subsidies to the WTO. MHCLG will collect this information on an annual basis in respect of subsidies awarded in the previous calendar year and during 2026 in respect of subsidies awarded between January and March 2026.

10.16. Information relating to the REPF provided by LLAs to MHCLG will be shared with Defra to enable it to monitor the progress of the REPF and provide assurance to its Accountable Officer, Ministers and Parliament.

10.17. REPF monitoring data provided by LLAs to MHCLG will be shared with Defra and LLAs may be asked to engage with Defra’s evaluation partners to support the ongoing evaluation of the REPF.