FSR record 2014/15
FSR record 2014/15
FSR Table 6a - Tuition fees and education contracts
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Version 1.1 Produced 2015-07-30
- 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).
- 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.
- 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.
- Credit-bearing continuing education (CE) courses should be treated as part-time or full-time credit-bearing courses, as appropriate.
- Charges for bad or doubtful fee debts should not be deducted from income, but included under Head 3biii of Table 7 (General education expenditure).
- 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.
- 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.
- EU students are those whose normal residence is in countries which were European Union (EU) members as at 1 December of the reporting period.
- 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.
- 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.
- Sub-head 1a should only be completed by HEPs in England.
- HEPs in England are not required to provide fee income split by fee rate.
- Fee rate should be combined for Home and EU domicile students registered at HEPs in England.
- Sub-head 1b should only be completed by HEPs in Northern Ireland.
- 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.
- Sub-head 1c should only be completed by HEPs in Scotland.
- HEPs in Scotland are required to split fee income by mode, level of student and source.
Head 1: HE course fees
The definitions of domicile, mode, and level should be those consistent with the HESA Student record and are summarised below:
b. Part-time students are those who do not meet the requirements of full-time.
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)
Sub-head 1b Home and EU domicile students (HEPs in Northern Ireland only)
Sub-head 1c Home and EU domicile students (HEPs in Scotland only)
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.
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)
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)
Source of fee
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
Head 3: FE course fees
Head 4: Research training support grants
Sub-head 4a Income for general research studentships from charities (open competitive process)
Sub-head 4b Other research training support grants
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