Blame, Responsibility and Other Unfunded Activities

Chapter 18

What Government Must Change

Sources supporting this chapter, with the manuscript section they relate to and a note explaining how each item contributes.

21
Sources
7
Further reading
8
Chapter sections

Showing all 28 references

Evidence used

Sources

Material used to support factual claims and explanations in this chapter.

Source

Higher education reform to back opportunity and protect students

Department for Education — 4 November 2024

The 2025/26 increase in the English undergraduate fee cap.

Stop making erosion the default

Source

Higher education: tuition fees

Department for Education impact assessment — 2025

The real-terms loss in the value of the £9,250 cap and the transfer of costs among providers, students and taxpayers.

Stop making erosion the default

Source

The Higher Education (Fee Limits and Fee Limit Condition) (England) (Amendment) Regulations 2026

UK Statutory Instrument 2026 No. 329

The fee limits for 2026/27.

Stop making erosion the default

Source

Post-16 education and skills white paper

Department for Education — 20 October 2025, updated 21 November 2025

Future fee indexation and quality conditions, research-cost recovery and the government's wider higher education programme.

Stop making erosion the defaultMake research subsidy visible

Source

The UK's International Education Strategy 2026

Department for Business and Trade, Department for Education and Foreign, Commonwealth & Development Office — 20 January 2026

The current education-export ambition and approach to sustainable international recruitment.

Stop treating international students as a policy tap

Source

Strategy to boost UK education abroad in major £40bn growth drive

Department for Business and Trade and Department for Education — 20 January 2026

Removal of the former target for the number of international students studying in the UK.

Stop treating international students as a policy tap

Source

Immigration Rules Appendix Graduate

Home Office — updated 1 July 2026

The eighteen-month Graduate route for most eligible applications from 1 January 2027.

Stop treating international students as a policy tap

Source

Home Secretary action delivering major cut in migration

Home Office — 30 April 2024

The early change in student-dependant applications after the January 2024 restriction.

Stop treating international students as a policy tap

Source

Exemption and partial exemption from VAT

HM Revenue & Customs

The effect of exempt supplies on recovery of input VAT.

Remove the tax penalty on collaboration

Source

CSE1050: What is the Cost Sharing Exemption?

HM Revenue & Customs — updated 5 March 2026

The scope and limitations of the VAT cost-sharing exemption.

Remove the tax penalty on collaboration

Source

Finance Act 2012

UK Parliament

The statutory basis and principal conditions of the cost-sharing exemption.

Remove the tax penalty on collaboration

Source

Principles of full economic costing

UK Research and Innovation / Engineering and Physical Sciences Research Council — updated 12 March 2026

The normal 80 per cent full-economic-cost basis for research-council awards.

Make research subsidy visible

Source

Annual TRAC 2023–24: Sector summary and analysis by TRAC peer group

Office for Students — 10 June 2025

Aggregate research income, cost and recovery figures for England and Northern Ireland and the UK summary.

Make research subsidy visible

Source

Using Research England's formula-based funding

UK Research and Innovation

The role of flexible formula funding in supporting the wider research base.

Make research subsidy visible

Source

UKRI Delivery Plan 2026 to 2027

UK Research and Innovation — July 2026

Current commitments on research-cost recovery and university-based research and innovation funding.

Make research subsidy visible

Source

The OfS strategy 2025 to 2030

Office for Students

The regulator's commitment to risk-based regulation.

Regulate proportionately, not performatively

Source

How we monitor financial performance

Office for Students — updated 23 July 2026

The five-category financial-risk framework, escalating engagement and market-exit planning.

Regulate proportionately, not performativelyBuild a restructuring regime before the collapse

Source

Proposals for a new approach to consumer and student protection: Proposal 5

Office for Students — 16 April 2026

The consultation on replacing the existing student-protection-plan condition.

Regulate proportionately, not performatively

Source

Protecting students when providers are at risk of closing

Office for Students — 20 October 2025

The regulator's role and its lack of power to prevent closure or funds to mitigate its effects.

Build a restructuring regime before the collapse

Source

Higher Education and Funding: Threat of Insolvency and International Students

House of Commons Education Committee — 12 May 2026

Recommendations on early warning, insolvency, VAT, international students and student protection, including evidence for and against a special regime.

Stop treating international students as a policy tapRemove the tax penalty on collaborationBuild a restructuring regime before the collapse

Source

Higher Education and Funding: Threat of Insolvency and International Students: Government Response

Department for Education response published by the House of Commons Education Committee — 22 July 2026

The government's current positions on research recovery, regulation, VAT, immigration coordination and a special higher education insolvency regime.

Stop treating international students as a policy tapRemove the tax penalty on collaborationBuild a restructuring regime before the collapse

Go deeper

Further reading

Selected contextual material that extends or complements the chapter.

Further reading

Fit for the Future: Independent Review of the Office for Students

Department for Education — 26 July 2024

Recommendations on the focus, proportionality, efficiency and governance of the English regulator.

Regulate proportionately, not performatively

Further reading

Research financial sustainability: insights paper 2025

UK Research and Innovation — 2025

Analysis of research costs, recovery and institutional behaviour.

Chapter-wide context

Further reading

Financial sustainability of higher education providers in England: 2026

Office for Students — 14 May 2026, corrected 15 June 2026

Current sector financial context and provider forecasts.

Chapter-wide context

Further reading

Higher education restructuring regime

Department for Education — 2020; withdrawn 2021

The temporary pandemic-era last-resort support scheme for eligible English providers.

Chapter-wide context

Further reading

Further education bodies: insolvency guidance

Department for Education — updated 24 January 2020

The insolvency and education-administration regime for further education and sixth-form college corporations.

Build a restructuring regime before the collapse

Further reading

Graduate route rapid review

Migration Advisory Committee / Home Office — 2024

Evidence on the purpose and effects of the post-study work route before its later reduction.

Chapter-wide context

Further reading

International Education Strategy: 2021 update

Department for International Trade and Department for Education — 6 February 2021

The superseded education-export and international-student targets, retained for historical comparison.

Stop treating international students as a policy tap