The government partially accepts this recommendation. Funding for mental health services and providing clarity to systems on spending expectations, are an important part of our new approach to mental health to drive down waits, improve the quality of care, and increase productivity of mental health services. The government has provided systems with greater certainty by setting out that over the next 3 years (financial years 2026 to 2027 to 2028 to 2029), ICBs will be required to meet the MHIS by protecting mental health spending in real terms. This was published in the medium term planning framework: revenue, finance and contracting guidance on 17 November 2025. With regards to legislation, the Health and Care Act 2022 introduced a statutory requirement for the government to publish an annual statement setting out expectations for NHS mental health services spending, including but not limited to spending within scope of the MHIS. This annual statement aims to strengthen the accountability and transparency on decisions and spending relating to mental health, as part of the government’s commitment to improve mental health services. We will not be making further legislative changes in relation to mental health spending at this time. The government will continue to work with NHS England and system partners to drive progress on service transformation, looking beyond input- based measures. This will include: • considering the recommendations from Professor Peter Fonagy’s independent review into prevalence and support for mental health, autism and ADHD • publishing a new MSF for SMI, which will set consistency in clinical standards across the country so that patients and families get the best quality, evidence- based treatment and support