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What is the expenditure of HE providers?

HE Provider Data: Finance What is the expenditure of HE providers?

On this page: Expenditure summary | Income and expenditure summary | Expenditure breakdown by activity and HESA cost centre

The outbreak of the COVID-19 pandemic was declared in March 2020, part way through the 2019/20 academic year. Depending (among other factors) on the financial year end of each provider, there may have been varying impacts of the pandemic on individual providers’ financial data for 2019/20 into 2021/22.

HESA has collected and published financial statements data and associated analysis for the UK HE sector for over twenty years. During this time, HE financial data was relatively homogeneous in many respects, with financial years naturally following the pattern of the academic year. Changes to the regulation of HE in England have seen a broadening and diversification of HE provider types, and consequently a re-evaluation of appropriate collection and publication strategies.

From 2018/19 onwards the Office for Students (OfS) collected data from English providers as part of its Annual Financial return. Note that the OfS do not collect data from further education colleges and sixth form colleges under the primary regulation of the Education and Skills Funding Agency (ESFA). The data collected by the OfS has been ingested by HESA and integrated with the data for HE providers in Wales, Scotland and Northern Ireland. All tables contain a filter to allow for analysis by month of financial year end.

Providers for 2015/16 and 2016/17 academic years are all reported assuming a financial year end date of 31 July. As such, these dates will not appear in the tables.

For 2021/22, the following provider has not yet been included as their data was finalised after the cut off for publication: University of Northampton.

Data for this provider will be published in spring 2024.

Data for 2022/23 is only displayed for a small number of English providers whose financial year-end dates were between August and December 2022. 2022/23 data for the remainder of providers will be published in spring 2024. To see the latest available data for other providers please select 2021/22 from the Academic year filter.

In 2021/22 some providers included an accounting cost relating to pension provisions following periodic pension valuations. This adjustment is shown in the staff cost totals within Tables 1, 8 and 12. Note that this cost is not reflective of the pure underlying financial performance of these institutions for this year.

The chart and tables look at annual operating expenditure. For capital expenditure (on buildings and equipment) see Other financial statements.

Providers in 2015/16 and 2016/17 were not required to report financial year end dates, these dates will not appear in the tables. From 2017/18, where a provider has changed its financial year end, it can mean that it appears twice or not at all within certain academic years. Where applicable, table grand totals will contain all provider values for the academic year.

Expenditure summary

Chart 2 has not been updated with data for 2022/23 in this publication. This chart will be updated for full coverage in 2024.

Chart 2 - Expenditure of HE providers by location, category and academic year (£ millions)

Academic years 2014/15 to 2021/22

 
 

Income and expenditure summary

Select the 'Other' radio button to see information about surplus and deficit.

Table 1 - Consolidated statement of comprehensive income and expenditure

Academic years 2015/16 to 2022/23

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Expenditure breakdown by activity and HESA cost centre

Data is displayed for the cost centre indicated in the HESA cost centre drop-down box. For a total of all cost centres select '207 Total research grants and contracts'.

Table 8 - Expenditure - breakdown by activity and HESA cost centre

Academic years 2015/16 to 2022/23

 

Table 8 - Expenditure - breakdown by activity and HESA cost centre

Academic years 2015/16 to 2022/23

 
 
 
 
 
 
 
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Table 8 - Expenditure - breakdown by activity and HESA cost centre

Academic years 2015/16 to 2022/23

 
 
 
 
 
 
 
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Table 8 - Expenditure - breakdown by activity and HESA cost centre

Academic years 2015/16 to 2022/23

 
 
 
 
 
 
 
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Table 8 - Expenditure - breakdown by activity and HESA cost centre

Academic years 2015/16 to 2022/23

 
 
 
 
 
 
 
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Table 8 - Expenditure - breakdown by HE provider, activity, HESA cost centre and academic year

Academic years 2015/16 to 2022/23

 
 
 
 
 
 
 
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Table 8 - Expenditure - breakdown by HE provider, activity, HESA cost centre and academic year

Academic years 2015/16 to 2022/23

 
 
 
 
 
 
 
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Table 8 - Expenditure - breakdown by HE provider, activity, HESA cost centre and academic year

Academic years 2015/16 to 2022/23

 
 
 
 
 
 
 
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Table 8 - Expenditure - breakdown by HE provider, activity, HESA cost centre and academic year

Academic years 2015/16 to 2022/23

 
 
 
 
 
 
 
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View data on Capital expenditure

open-data   Open data licence: CC-BY-4.0

HE Provider Data: Finance pages

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