Recommendation 20

Audit Scotland’s 2019 report found that tuition fees were the single largest source of university income in 2017–18.32 This has remained the case in subsequent years.33 The chart below, which relates to 2017–18 (from Audit Scotland’s 2019 report), shows that over half of that tuition fee income came from international (non-EU) students. 28 Scottish Government, ‘University fees EU students: FOI release’, accessed 7 April 2021 29 Q249 30 “Scottish students ‘squeezed out’ of university places”, The Times, 12 January 2020 31 The Scottish Parliament (Research Briefings), ‘The impact of Coronavirus (Covid-19) on university funding In Scotland’, accessed 24 January 2021 32 Audit Scotland, Finances of Scottish universities, September 2019, para 29 33 The Scottish Parliament (Research Briefings), ‘The impact of Coronavirus (Covid-19) on university funding In Scotland’, accessed 24 January 2021 12 Universities and Scotland Income profile for the university sector in 2017–1834