Educational establishments can provide more than one type of education, which can affect the structure of a partial exemption method.
There are no tuition fees in Scotland, but the rest of the UK has had tuition fees since 1998. variable tuition fees were introduced on 1 August 2006 in England and Northern Ireland and on 1 August 2007 in Wales.
Research
HEIs, in particular, receive income to undertake specific research, Research can be divided into commissioned research and university-led research.
Commissioned research would be undertaken at the request of a client for an agreed consideration. While the client usually initiates it, the university may approach potential clients who may have an interest in the research, and ask them to fund it. Commissioned research is a business activity, the liability of which is determined by the status of the recipient and where this takes place.