DPA002 Finance

This section's purpose is to understand the value associated with Deferred Payment Agreements (DPAs) counted in DPA001.

The following data are recorded on the finance measure DPA002.

Total value of DPAs

The total value of outstanding DPAs at 31March 2025. This is the value of the DPA inclusive of any accrued interest/fees, and minus any payments made by the client to date i.e. the outstanding balance of the DPA at 31 March 2025.

The total value of new DPAs agreed during the year (01/04/2024 to 31/03/2025). This is the value of the DPA, inclusive of any accrued interest/fees but ignoring any payments that might have been made in-year. So, the total amount due to be repaid as at 31/03/2025. Also include the value of DPAs that started and were fully repaid in-year.  

The total value of which relates to loan style DPAs.

DPA write offs

The value associated with DPAs which have been partially recovered or written off during the year

• the value written off for DPAs where recovery was attempted but no value recovered
• the value written off and value recovered for DPAs where recovery was attempted and a partial value was recovered
• the value written off for DPAs where the local authority did not attempt recovery

Recovered DPAs

The total value of DPAs which were fully recovered in the year. This should not include any funds received regarding DPAs which have not yet come to an end, or partially recovered DPAs as these are recorded elsewhere.

Payments against existing DPAs

The total value received as payments towards an existing DPA. For example where a client has made a lump sum payment to reduce the value of their DPA.

Note this should not include arrangements by which a client makes a regular payment towards the costs of their care alongside a DPA such as payments from their income (as recorded in DPA004 as User contributing to cost of care). Only payments used to reduce the deferred amount should be included.

For example:

Client A currently has a DPA for an amount of £12,000. They make a one off payment of £2,000 which reduces the value of their DPA to £10,000. This payment should be included in DPA002.

Client B has care costs of £800 per week. They have a rental income of £200 which they pay towards these care costs each week. The remaining care costs of £600 are accrued under the DPA. The deferred amount only includes the care costs which are not covered by the individual (£600). The care costs paid by the individual (£200) should not be included in DPA002.

These measures are also split by the age bands of 18 to 64 (table 2a) and 65 and over (table 2b).

Top ups for Deferred Payment Agreements

If the DPA-holder met the eligibility criteria for a DPA but requested a top-up (which is strictly speaking a discretionary power as local authorities can refuse a DPA with a top-up), they should be counted in the mandatory DPA column.

If the DPA-holder did not meet the eligibility criteria but was offered an agreement anyway (which includes a top-up), they should be classed as discretionary.

Age bandings deciding where a deferred payment should be recorded

A deferred payment should be recorded using the deferred payment holder's age on the date the agreement was signed.

Recoding DPAs where accrual has stopped, but the DPA has not yet been recovered or written off

These DPAs should be counted in the total number of DPAs, and their value recorded under the total value of DPAs (unless the DPA was secured under Section 22/HASSASSA powers in which case please see above notes relating to this situation). They should not be recorded as recovered or written off until this process has been completed, which may be a different reporting year to the point at which accrual ceased.