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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 breakdown by activity and cost centre

Important - Changes to finance data for 2018/19
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. The latest available data covers HE providers with a financial year end between 1 January and 31 July 2019. All tables contain a filter to allow for analysis by month of financial year end.

Note that some APs have financial reporting year ends between 1 August and 31 December 2019. Due to the start point of the new OfS data collection cycle, and HESA’s reporting year, data for these providers will be made available as part of a forthcoming release of data, covering all financial year ends falling within the 2019/20 HESA reporting year.

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


Expenditure breakdown by activity and HESA Cost centre


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

Academic years 2015/16 to 2018/19

 This is a large table and will take a moment to load...

View data on Capital expenditure

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

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