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FSR record 2014/15

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FSR record 2014/15

FSR Table 6a - Tuition fees and education contracts

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Version 1.1 Produced 2015-07-30

  1. Table 6a provides a further analysis of tuition fees and education contracts. The income in this table should include income attributable to a share in joint venture(s).
  2. This table should cover all fee income, including short courses, self-financing full-cost courses funded by private/non-private sources and support grants in respect of all and only those students on courses for which fees are charged. It should include income arising from courses provided for other bodies where the provider charges either a block fee to cover a specified number of students or a fee per individual student. Income relating, inter alia, to the teaching of NHS personnel, e.g. nursing or midwifery courses, should be also be included.
  3. Where the amount of the tuition fee is reduced, or in substance, the right to consideration of tuition fees is reduced, income receivable should be shown net of the discount. If payment from an outside fund (including Overseas Research Students Awards Scheme (ORSAS)) is received to meet the cost of fees, such income should be shown as if it were fees income. The total tuition fees should be the same as that shown in the audited financial statements.
  4. Credit-bearing continuing education (CE) courses should be treated as part-time or full-time credit-bearing courses, as appropriate.
  5. Charges for bad or doubtful fee debts should not be deducted from income, but included under Head 3biii of Table 7 (General education expenditure).
  6. Head 1: HE course fees

  7. Should cover students on credit-bearing courses only. The fee income should be split according to the domicile, mode, and level of the students concerned and also by source.
  8. The definitions of domicile, mode, and level should be those consistent with the HESA Student record and are summarised below:


  9. Home students are those whose normal residence is in the UK. This does not include students from the Channel Islands and Isle of Man, who should instead be returned under Sub-head 1g Non-EU domicile students.
  10. EU students are those whose normal residence is in countries which were European Union (EU) members as at 1 December of the reporting period.
  11. Mode

  12. a. Full-time students are those normally required to attend a HEP for periods amounting to at least 24 weeks within the year of programme of study, on thick or thin sandwich courses, and those on a study-related year out of their HEP. During that time students are normally expected to undertake periods of study, tuition or work experience which amount to an average of at least 21 hours per week.
  13. b. Part-time students are those who do not meet the requirements of full-time.


  14. a. Undergraduate students are those studying towards a first degree, HE certificate or diploma, or equivalent, or students registered for an academic credit that can be counted towards one of these qualifications.
  15. b. Postgraduate students are registered for courses or credits where a normal condition of entry is that entrants are already qualified to degree level. There are two groups: research and taught.

    i. Postgraduate research students are students whose qualification aim is a research-based higher degree. A research-based higher degree is a postgraduate programme comprising a research component (including a requirement to produce original work) which is larger than any accompanying taught component when measured by student effort. The arrangements for assuring and maintaining the academic standards and enhancing the quality of these programmes should be fully compliant with section 1 of QAA's guidance on the assurance of academic quality and standards in higher education (postgraduate research programmes).

    ii. Postgraduate taught students are those who are postgraduates but do not meet the requirements to be a research student.

    Sub-head 1a Home and EU domicile students (HEPs in England only)

  16. Sub-head 1a should only be completed by HEPs in England.
  17. Fee rate

  18. HEPs in England are not required to provide fee income split by fee rate.
  19. Fee rate should be combined for Home and EU domicile students registered at HEPs in England.
  20. Sub-head 1b Home and EU domicile students (HEPs in Northern Ireland only)

  21. Sub-head 1b should only be completed by HEPs in Northern Ireland.
  22. Fee rate

  23. HEPs in Northern Ireland are required to provide split fees between 'Standard fees' and 'Rest of UK de-regulated fees' for all full-time undergraduates.
  24. Sub-head 1c Home and EU domicile students (HEPs in Scotland only)

  25. Sub-head 1c should only be completed by HEPs in Scotland.
  26. Fee rate

  27. HEPs in Scotland are required to split fee income by mode, level of student and source.
  28. a. The standard rate of tuition fees for undergraduate students are available from the Student Awards Agency for Scotland rates in 2013/14 are:

  • for students who started their courses in 2005/06 or earlier - full-time undergraduates and PGCE students - £1,285
  • for students who started their courses in 2006/07 or later - full-time first degree and PGCE students - £1,820, except medical students where the fee rate is £2,895
  • for other full-time undergraduates - £1,285
  • for postgraduate students - £3,400

Sandwich students who are charged in their placement year should be returned under the standard rate. If a student only pays a portion of the standard rate before dropping out then the income received should be returned under the standard rate.

b. The non-standard rate is anything other than in a) above.

  • HEPs in Scotland will be required to split full-time undergraduate and full-time postgraduate taught fees into three categories:
  • i. Standard rate

    ii. Rest of UK de-regulated fees

    iii. Non-standard rate 

    Sub-head 1d Wales and EU domicile students, 1e Rest of UK domicile students and 1f Total Home and EU fees (HEPs in Wales only)

  • Sub-heads 1d, 1e and 1f should only be completed by HEPs in Wales.
  • Fee rate

  • HEPs in Wales are required to split tuition fees between Wales and EU domicile students and Rest of UK domicile students. For full-time undergraduate students these are split between new and continuing.
  • Postgraduate taught and postgraduate research student fees are no longer split between new and continuing students. 
  • Domicile

  • Wales domiciled students are those whose permanent or home address prior to entry is Wales.
  • EU students are those whose permanent or home address prior to entry is the EU.
  • Status

  • a. New students are defined as having a start date on, or after, the beginning of the current reporting period.
  • b. Continuing students are those defined as having a start date prior to the current reporting period.

    Sub-head 1g Non-EU domicile students (HEPs in England, Northern Ireland, Scotland and Wales)

  • Sub-head 1g should be completed by all HEPs.
  • Non-EU domicile students are those whose permanent or home address prior to entry is outside the UK and the EU. This includes those students usually resident in the Channel Islands and Isle of Man.
  • Source of fee

  • a. Column 1 SLC/LEAs/SAAS/DEL(NI) - The Student Loans Company (SLC), Local Education Authority (LEAs), Student Awards Agency for Scotland (SAAS) or the Department for Employment and Learning, Northern Ireland (DEL(NI)).
  • b. Column 2 DH/LETB/Scottish Health Directorate - Department of Health (DH) (including National Health Service (NHS) and NHS Trusts), Local Education and Training Boards (LETBs) or the Scottish Health Directorate. Teaching contract income from the NHS should be included under this column.

    c. Column 3 Other - which includes all other sources not covered by a) and b), including from individual students.

    Head 2: Non-credit-bearing course fees

  • Should include all fee income received in respect of non-credit-bearing liberal adult education, continuing education or extra-mural courses.
  • Head 3: FE course fees

  • Should cover the fee income received for the provision of FE/non-advanced courses.
  • Head 4: Research training support grants

    Sub-head 4a Income for general research studentships from charities (open competitive process)

  • Should include all income from charities (awarded by open competitive process) for general research studentships (that is those not part of a research project or grant), including the tuition fee element. The student stipend or bursary element that is passed on by the HEP should be excluded if it has been accounted for as an agency arrangement.
  • Sub-head 4b Other research training support grants

  • Should include all grants made by Research Councils and other bodies in support of the training of research students. It should include bench fees and Collaborative Awards in Science and Engineering (CASE) awards. It should also include Doctoral Training Centres, Doctoral Training Grants and Collaborative Training Accounts, (or similar postgraduate grants), including the tuition fee element. The student stipend or bursary element that is passed on by the HEP should be excluded if it has been accounted for as an agency arrangement.
  • External income received in respect of research studentships (or fellowships) awarded as part of a research grant or contract should not be returned under this Head but under the relevant source in Table 5a or Table 5b.

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