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Finance record 2020/21 - Table 5: Tuition fees and education contracts

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Version 1.0 Produced 2021-09-17


  1. Table 5 provides further analysis of tuition fees and education contracts analysed by domicile, mode, level and source.
  2. The total of tuition fees in this table should match the audited financial statements.
  3. 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.
  4. This table should include fee income from students who are registered with the HEP. Fees for students who have been subcontracted in from another provider should not be included in this table and should instead be shown in subcontracted course fees in Table 6, subhead 4h.
  5. 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 included in this table.
  6. Credit-bearing continuing education (CE) courses should be treated as part-time or full-time credit-bearing courses, as appropriate.
  7. Charges for bad or doubtful fee debts should not be deducted from income, but included under Head 3biii of Table 7 (General education expenditure).
  8. Tuition fee income should be analysed on the basis of domicile, mode and level of the course undertaken and should be shown in 1a to 1f.
  9. Home and EU fee income should be further analysed by source of income represented in columns in this table. Further detail is provided in paras 21, 22 and 23 below.
  10. Income excluding Home and EU fee income should be shown in the ‘other’ column 3 as source of Fee.
  11. Head 1 (HE course fees)

  12. 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.
  13. The definitions of domicile, mode and level should be those consistent with the HESA Student record and are summarised below:
  14. 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.
  15. 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.
  16. 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.
      • 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 adhere to the QAA quality code for Higher Education, in particular assuring and enhancing academic quality for research degrees.
      • Postgraduate taught students are those who are postgraduates but do not meet the requirements to be a research student.
  17. Information on fee rates for providers in Scotland

  18. The standard rates of tuition fees for full-time undergraduate students for 2020/21 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.
  19. Sub-head 1a (Home domicile students)

  20. 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.
  21. Sub-head 1b (Rest of UK domicile students)

  22. 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.
  23. Sub-head 1c (UK domicile students)

  24. Sub-head 1c will be automatically calculated for providers and is calculated as the sum of sub-heads 1a and 1b.
  25. Sub-head 1d (Other EU domicile students)

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

  29. Sub head 1e is automatically populated and is the total of 1c and 1d.
  30. Sub-head 1f (Non-EU domicile students)

  31. Sub-head 1f should be completed by all providers.
  32. 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.
  33. 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), HEIW (Health Education and Improvement Wales) 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)
  34. Head 2 (Non-credit-bearing course fees)

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

  37. Should cover the fee income received for the provision of FE/non-advanced courses.
  38. Head 4 (Research training support grants)

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

  39. 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.
  40. Sub-head 4b (Other research training support grants)

  41. 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.
  42. 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 4.
  43. Sub-head 6 (HE Course fees)

    Sub-head 6a (Transnational education in EU included in the above)

  44. Sub head 6a should show transnational education EU included in the table.
  45. Sub-head 6b (Transnational education overseas included in the above)

  46. Sub head 6b should show transnational education overseas included in the table.

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