Finance record 2017/18 - Table 6: Tuition fees and education contracts

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Version 1.0 Produced 2018-09-13

Contents:

Table 6 provides further analysis of tuition fees and education contracts analysed by domicile, mode, level and source.

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 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 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 8 (General education expenditure).

Head 1 (HE course fees)

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.

The definitions of domicile, mode and level should be those consistent with the HESA Student record and are summarised below:

Domicile - The domicile of a student is the permanent address prior to entry of study. Students from the Channel Islands and Isle of Man should be returned under Sub-head 1f (Non-EU domicile students). EU students are those whose permanent address is in countries which were European Union (EU) members as at 1 December of the reporting period.

Mode - The method by which a student is being taught their course (Full-time or Part-time):
- Full-time students are those normally required to attend a HE provider 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 provider. 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.
- Part-time students are those who do not meet the requirements of full-time.

Level - Refers to the level of the course undertaken by a student, which has the following classifications:
- 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.
- 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.

Information on fee rates for providers in Scotland

The standard rates of tuition fees for full-time undergraduate students for 2017/18 are:
- full-time degree students - £1,820
- other full-time undergraduates - £1,285
In addition:
- 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 withdrawing then the income received should be returned under the standard rate.
- The non-standard rate would cover any other fee levels.

Sub-head 1a (Home domicile students) - Providers in Scotland, Wales and Northern Ireland only

HEPs in Scotland, Wales and Northern Ireland are required to split fee income for home domiciled students, e.g. Welsh domiciles studying at a Welsh provider, by mode, level and source.

Sub-head 1b (Rest of UK domicile students) - Providers in Scotland, Wales and Northern Ireland only

Where students are domiciled in the UK, but not the country of the provider that they are studying at e.g. an English domiciled student studying in Scotland, providers must return this tuition fee income under sub-head 1b.

Sub-head 1c (UK domicile students) - Providers in England

Sub-head 1c will be automatically calculated for providers in Scotland, Wales and Northern Ireland using sub-heads 1a and 1b.
English providers need to complete this sub-head.

Sub-head 1d (Other EU domicile students)

Sub-head 1d should be completed by all providers.
EU students are those whose permanent address is in countries which were European Union (EU) members as at 1 December of the reporting period.

Sub-head 1f (Non-EU domicile students)

Sub-head 1f should be completed by all providers.
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.

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

- Column 1 (SLC/LEAs/SAAS/DfE(NI)) - The Student Loans Company (SLC), Local Education Authority (LEAs), Student Awards Agency for Scotland (SAAS) or the Department for Economy (Northern Ireland) (DfE(NI)).
- 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), WEDS (Workforce, Education and Development Services) or the Scottish Health Directorate. Teaching contract income from the NHS should be included under this column.
- Column 3 (Other) - which includes all other sources not covered by a) and b), including from individual students. For postgraduate taught students in receipt of Postgraduate loans, the source of fees should be Other (column 3). For fee income from apprenticeships, the source of fees should be Other (column 3)

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 5.

Sub-head 6 (HE Course fees - Non-EU domicile students - breakdown of 1f viii) - Providers in Wales only

Sub-head 6a (Non-EU domicile students (within the UK))

This will be auto-calculated using the figure from Sub-head 1f, row viii, by subtracting Sub-head 6b.

Sub-head 6b (Transnational education outside the UK)

This should include all income returned in Sub-head 1f, row viii, that relates to fee income from students based outside the UK who are returned on the aggregate offshore record.

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