Clarify best offer principle in HSSA guidance with examples
The Department shall issue a supplementary document/announcement clarifying the meaning and intent of the "best offer" principle in the Horizon Shortfall Scheme Appeal (''HSSA'') process demonstrating how it is intended to operate in practice with appropriate examples, if thought necessary.
How was this assessed?
Response
Accepted
Response
AcceptedDepartment for Business and Trade accepts this recommendation. DBT has updated the HSSA guidance to clarify the meaning and intent of the "best offer" principle, demonstrating how it is intended to operate in practice with appropriate examples. Coordination is underway to ensure consistency with GLO scheme practices.
Progress Timeline
DBT has updated the existing HSSA guidance and principles with this additional information.
Verification: Government published formal response to Volume 1 recommendations on 13 October 2025, accepting 17 of 18 recommendations. Total compensation paid across all schemes: £1.38 billion as of December 2025. Volume 2 of Final Report expected 2026.
Published Evidence
Published assessments of implementation progress from inspectorates, select committees, official progress reports, and other sources. Check the source type badge to see whether each assessment is independent or government self-reported.
Business and Trade Select Committee noted DBT updated the HSSA guidance to clarify the "best offer" principle as required by this recommendation.
View detailed findings
Business and Trade Committee held an evidence session on 6 January 2026 with witnesses from Fujitsu, the CCRC, DBT and MoJ. The CCRC revealed Horizon software may have been installed earlier than previously believed, potentially expanding the pool of eligible convictions. Over 4,000 claimants were still awaiting final settlement across all schemes at that date. Government accepted only 3 of 17 committee recommendations in full.