What is the expenditure of HE providers?
On this page: Expenditure breakdown by activity and cost centre
2019/20 data is only displayed for a small number of English providers whose financial year-end dates were between August and December 2019. 2019/20 data for the remainder of providers will be published in Summer 2021.
To see the latest available data for other providers please select 2018/19 from the Academic year filter.
Changes to regulation mean that the latest finance data differs in several respects from previous years' data. Expand this box for more information.
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 the Office for Students (OfS) has been collecting financial data from HE providers in England, including alternative providers (APs) for the first time. 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.
This chart and table look at annual operating expenditure. For capital expenditure (on buildings and equipment) see Other financial statements.
Chart 2 Expenditure of HE providers by location, category and academic year (£ millions)
Academic years 2014/15 to 2018/19
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Expenditure breakdown by activity and HESA Cost centre
Table 8 - Expenditure - breakdown by activity and HESA cost centre
Academic years 2014/15 to 2019/20
Reset filters | Reset sort | Download table (csv) | Download source data (csv) | About DT031 Table 8
Reset filters | Reset sort | Download table (csv) | Download source data (csv) | About DT031 Table 8
Reset filters | Reset sort | Download table (csv) | Download source data (csv) | About DT031 Table 8
Reset filters | Reset sort | Download table (csv) | Download source data (csv) | About DT031 Table 8
Reset filters | Reset sort | Download table (csv) | Download source data (csv) | About DT031 Table 8


HE Provider Data: Finance pages
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- What is the income of HE providers?
- What is the expenditure of HE providers?
- Other financial statements
- Key Financial Indicators (KFI)
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