You are in :

HEFCE

HEFCE Circular 16/96

Access Funds: 1996-97 Allocation and Terms and Conditions for Payments of Grant

To Heads of HEFCE-funded higher education institutions
Heads of DENI-funded institutions

Of interest to those responsible for Student Services Administration of Hardship Funds Finance

Reference 16/96
Response by 30 September 1997
Publication Date September 1996

Enquiries to Ms Jennifer Suggate 0117 931 7448 or e-mail j.suggate@hefce.ac.uk
Ms Jennifer Newman 0117 931 7441 or e-mail j.newman@hefce.ac.uk

Executive Summary

1. This Circular gives the allocation of Access Funds to institutions for the 1996-97 academic year. The funds are to assist students whose access to further or higher education might be inhibited by financial considerations, or students who face financial difficulties, for whatever reason, including as a result of physical or other disabilities.

2. The Circular sets out the terms and conditions for the payment of Access Funds, as laid down by the Department for Education and Employment (DfEE); offers guidance to institutions on distribution; and sets out the monitoring information required by the Council. It supersedes all previous guidance.

3. The total funds allocated by the DfEE are the same as for 1995-96, so individual institutions allocations have not been increased.

4. Amendments have been made to the terms and conditions for payment of the Access Funds. The following key changes should be noted:

a. Separate interest bearing account: A separate interest bearing account is no longer required.

b. Payment of funds: Funds will be paid to institutions in three instalments in September 1996, January 1997 and March 1997, instead of one single payment.

c. Definitions of eligibility for the following categories of student:

  • i. European Economic Area (EEA) migrant workers, their spouses and children.
  • ii. Project 2000 students who hold NHS non-means tested bursaries or are salaried NHS employees.
  • iii. Students who are eligible for a student loan but have decided not to take one out.

d. Conditions relating to residence (Annex B): Further clarification has been provided on the eligibility of students under the residence criteria for EEA migrant workers, their spouses and children; students temporarily absent from the UK; and students receiving full-time education in the British Islands, who would normally live abroad.

e. Guidance notes for institutions (Annex C): Changes in the guidance relate to:

  • i. Payment of funds to students who are eligible but have not taken out a student loan.
  • ii. The requirement that institutions should hold back funds for the summer term and long vacation.
  • iii. The eligibility of Project 2000 students.

f. Tax relief for vocational training (Appendix to Annex C): Additional information is given tax relief for vocational training.

Allocation of Funds

5. The DfEE has made available to the HEFCE total Access Funds of £21.693 million for distribution to institutions in England in the academic year 1996-97. There has been no increase in the total funds available since 1995-96. The breakdown of the Funds is:

  • Undergraduate Fund - £15.953 million
  • Postgraduate Fund - £5.4 million
  • Further Education Fund - £0.34 million.

6. In accordance with instructions from the DfEE, the Council has allocated £8,780 to the Teacher Training Agency (TTA) in respect of schools-centred initial teacher training (SCITT) students. The distribution of Access Funds to higher education institutions with ITT provision for students other than those on SCITT courses remains the responsibility of the HEFCE.

7. In determining the allocation of Access Funds to institutions, the DfEE asks that the Council has regard to:

a. The total number of eligible students at each institution.

b. The proportion of students at each institution living in privately rented accommodation.

c. The distribution of the allocation between the three Access Funds.

8. Details of allocations to individual institutions are given in Annex A. The Council will make payments to institutions in three instalments. These have been apportioned as follows to take account of the greater demand for funds in the early part of the academic year, and the requirement to hold back funds for the summer term and long vacation.

  • September 1996 53 per cent
  • January 1997 30 per cent
  • March 1997 17 per cent.

Background

9. There are three Access Funds for students in publicly-funded institutions:

a. The Undergraduate Fund - for all home full-time and sandwich students in higher education other than postgraduates, irrespective of subject of study or the level of the student's grant if any. This includes students aged 50 or over when they started their course, who are not eligible for a student loan.

b. The Postgraduate Fund - for home full-time students studying at levels above first degree (most postgraduates are not eligible for a student loan).

c. The Further Education Fund - for home full-time and sandwich students aged 19 and over in further education, including those in adult education and those on further education courses in higher education establishments.

10. Students holding discretionary awards under section 1(6) of the Education Act 1962, and who started their course before the academic year 1994-95, should be treated as 'home students' for the purposes of Access Funds.

Terms and Conditions for Payment of the Grant to Institutions

11. Access Funds provide financial help to students whose access to further or higher education might be inhibited by financial considerations, or student who face financial difficulties, for whatever reason, including, as a result of physical or other disabilities.

12 The Council allocates these funds under the following terms and conditions:

a. Subject to sub-paragraph c. below, the grant is to be used only for the purpose specified in paragraph 11 above.

b. The grant can only be made available to eligible students as specified in paragraph 9 above.

c. The interest on the grant may be used to defray audit costs.

13. These terms and conditions, and the further requirements below, are in addition to the financial memorandum between the Council and each institution and supersede all those issued previously.

Audit Requirements

14. The Council requires each institution's auditors to certify that the Access Funds, and any interest earned on them, have been applied in accordance with the terms and conditions of the grant. This can be done by accounting for the Access Funds within the main audited accounts that each institution is required to present to the HEFCE by 31 December. Access Funds should not be treated as income, but as a balance sheet item. Institutions should show in the note to their audited accounts how the Access Funds were used in the previous academic year, showing the receipt, payment and closing balance.

15. Institutions must identify in their monitoring returns any interest accrued on Access Funds balances. Any Access Funds which have not been paid to students by the end of the academic year, and any interest earned which has not been paid to students, or used to defray audit costs, must be returned to the Council not later than two months after the end of the academic year. Academic year for this purpose means the period 1 September to 31 August.

Eligible Students

16. Grants can only be used to assist students in the three groups defined in paragraph 9 above. Grants should not be used to assist the following students:

a. Those eligible for a student loan in an academic year who have decided not to take one out.

b. Project 2000 students who receive a non- means tested NHS bursary or who are salaried NHS employees.

17. In each case 'home students' means people who satisfy the residence conditions of eligibility for a student loan in regulation 4(1)(b)(i) or (iii) of the Education (Student Loans) Regulations 1996. They include EEA migrant workers, their spouses and children to be considered for assistance by virtue of Article 7(2) or 7(3) or Article 12 of Council Regulation (EEC) No 1612/68 on the freedom of movement for workers within the Community, as extended by the EEA Agreement. Further guidance is provided in Annex B below.

18. Students are also eligible to apply for Access Funds if they started their course before the academic year 1994-95 and receive LEA discretionary awards under section 1(6) of the Education Act 1962 (that is, students who do not meet the ordinary residence requirements or the requirements on previous study).

19. Institutions should follow the Guidance Notes in Annex C when making payments from their Access Funds.

Monitoring

20. To enable the Council to report to the Secretary of State on the use of the Access Funds, institutions are required to return the monitoring information specified in Annex D.

21. Monitoring information should be returned, no later than 30 September 1997, to:

Ms Jennifer Newman
HEFCE
Northavon House
Coldharbour Lane
Bristol BS16 1QD.

22. The Council also advises the DfEE on the apportionment of payments for future years. Information on this is requested in the monitoring return. However, for 1997-98 the information will be needed in advance of the monitoring return. Therefore, the Council will write separately to institutions for this information in March 1997.

Annex A

Allocation of Access Funds 1996-97 in £s

Institution UG PG FE Total
£ £ £ £
Anglia Polytechnic University 153,129 7,077 0 160,206
Aston University 42,829 31,770 0 74,599
University of Bath 136,192 45,321 0 181,513
Bath College of HE 55,288 4,480 0 59,768
University of Birmingham 173,824 123,125 0 296,949
Birkbeck College 1,880 24,641 0 26,521
Bishop Grosseteste College 15,404 0 0 15,404
Bolton Institute of HE 72,598 5,446 3,243 81,287
Bournemouth University 141,198 20,097 0 161,295
University of Bradford 118,577 45,491 0 164,068
Bretton Hall 35,191 4,905 0 40,096
University of Brighton 241,960 24,127 0 266,087
University of Bristol 259,516 92,805 0 352,321
Brunel University 157,934 47,172 5,757 210,863
Buckinghamshire College of HE 125,978 959 21,278 148,215
University of Cambridge 149,803 232,999 0 382,802
University of Central England 171,207 32,507 10,354 214,068
University of Central Lancashire 187,501 31,357 1,611 220,469
Central School of Speech & Drama 16,019 3,068 1,903 20,990
Canterbury Christ Church College 67,963 9,108 0 77,071
Cheltenham and Gloucester CHE 102,931 5,049 10,142 118,122
Chester College of HE 48,688 1,612 0 50,300
Chichester Institute of HE 55,794 4,434 0 60,228
City University 72,568 99,512 0 172,080
Coventry University 168,414 23,338 1,767 193,519
Cranfield University 7,074 105,671 186 112,931
Dartington College of Arts 13,832 44 0 13,876
De Montfort University 335,542 38,739 3,025 377,306
University of Derby 124,101 5,316 4,946 134,363
University of Durham 75,822 59,623 0 135,445
University of East Anglia 118,856 65,723 0 184,579
University of East London 289,370 17,517 0 306,887
Edge Hill College of HE 60,468 4,559 0 65,027
Institute of Education 0 93,500 0 93,500
University of Essex 58,739 41,354 0 100,093
University of Exeter 179,403 77,733 0 257,136
Falmouth College of Arts 21,942 4,713 9,020 35,675
Goldsmiths College 79,451 56,301 0 135,752
University of Greenwich 314,511 31,449 0 345,960
The College of Guidance Studies 0 2,964 0 2,964
Harper Adams Agricultural College 24,354 1,916 985 27,255
University of Hertfordshire 241,355 44,194 1,902 287,451
Homerton College, Cambridge 23,499 8,501 0 32,000
University of Huddersfield 156,687 21,422 180 178,289
University of Hull 91,348 47,754 0 139,102
Imperial College 179,105 120,536 0 299,641
Keele University 34,833 39,302 0 74,135
University of Kent at Canterbury 101,910 43,434 0 145,344
Kent Institute of Art & Design 37,567 12,571 14,705 64,843
King Alfred's College, Winchester 65,107 1,704 0 66,811
King's College London 198,394 119,083 0 317,477
Kingston University 276,745 56,006 683 333,434
Lancaster University 108,474 70,219 0 178,693
La Sainte Union College of HE 50,216 4,124 0 54,340
University of Leeds 231,028 113,973 0 345,001
Leeds Metropolitan University 177,502 47,113 0 224,615
University of Leicester 112,763 100,395 0 213,158
University of Lincolnshire & Humberside 146,202 7,769 0 153,971
University of Liverpool 167,140 102,152 0 269,292
Liverpool Institute of HE 60,303 6,005 152 66,460
Liverpool John Moores University 234,548 40,470 1,656 276,674
University of London - Senate 12,438 34,180 0 46,618
Institute of Cancer Research 0 11,326 0 11,326
Charing Cross & Westminster MS 39,012 2,406 0 41,418
Royal Free Hospital School of Medicine 29,397 4,340 0 33,737
United Medical & Dental Schools 54,994 4,918 0 59,912
London Business School 0 23,633 0 23,633
London Sch of Economics & Political Sci 60,823 96,689 0 157,512
London Guildhall University 197,017 12,833 16,506 226,356
London Sch. of Hygiene & Tropical Med 0 17,800 0 17,800
The London Institute 192,510 40,775 88,756 322,041
Loughborough University of Technology 96,278 60,429 0 156,707
Loughborough Coll of Art & Design 14,693 0 9,113 23,806
University of Luton 143,455 6,954 21,021 171,430
University of Manchester 266,571 153,665 0 420,236
UMIST 64,725 57,032 0 121,757
Manchester Metropolitan University 407,796 87,101 6,195 501,092
Middlesex University 416,651 60,296 3,481 480,428
Nene College 105,670 4,062 17,566 127,298
University of Newcastle upon Tyne 107,559 81,956 0 189,515
Newman College 20,186 1,237 0 21,423
University of North London 266,063 27,344 1 293,408
North Riding College 21,145 1,600 0 22,745
Northern School of Contemporary Dance 4,318 0 1,035 5,353
University of Northumbria at Newcastle 205,678 21,742 0 227,420
Norwich School of Art & Design 17,388 227 5,673 23,288
University of Nottingham 169,557 104,023 0 273,580
Nottingham Trent University 297,239 15,819 0 313,058
Open University 0 36,502 0 36,502
School of Oriental & African Studies 48,189 19,260 0 67,449
University of Oxford 164,167 208,587 0 372,754
Oxford Brookes University 181,915 72,229 1,254 255,398
School of Pharmacy 12,499 1,600 0 14,099
University of Plymouth 299,711 36,047 0 335,758
University of Portsmouth 301,366 39,907 56 341,329
Queen Mary & Westfield College 190,364 71,129 0 261,493
Ravensbourne College 19,281 0 3,153 22,434
RCN Institute 4,407 0 0 4,407
University of Reading 107,058 82,591 0 189,649
College of Ripon & York St John 49,440 2,061 0 51,501
Roehampton Institute 154,876 16,417 0 171,293
Rose Bruford College 11,872 0 0 11,872
Royal Academy of Music 13,732 34,006 0 47,738
Royal College of Art 0 159,848 0 159,848
Royal College of Music 16,656 30,326 0 46,982
Royal Holloway, University of London 101,797 29,022 0 130,819
Royal Northern College of Music 12,368 8,010 0 20,378
Royal Postgraduate Medical School 0 26,151 0 26,151
Royal Veterinary College 15,351 265 0 15,616
St George's Hospital Medical School 36,001 4,913 0 40,914
College of St Mark & St John 50,807 7,420 0 58,227
S. Martin's College 43,479 10,485 0 53,964
St Mary's College 65,533 6,653 0 72,186
University of Salford 152,063 19,297 15,925 187,285
University of Sheffield 211,772 110,407 0 322,179
Sheffield Hallam University 270,015 41,350 0 311,365
University of Southampton 177,841 98,041 2,338 278,220
Southampton Institute 142,782 149 9,908 152,839
South Bank University 355,532 70,995 6,948 433,475
Staffordshire University 195,531 37,895 1,175 234,601
University of Sunderland 171,218 17,424 1,677 190,319
Surrey Institute of Art and Design 71,741 0 4,538 76,279
University of Surrey 92,290 54,753 0 147,043
University of Sussex 118,152 72,127 0 190,279
University of Teesside 124,436 23,819 0 148,255
Thames Valley University 213,302 19,731 8,144 241,177
Trinity & All Saints 39,487 3,380 0 42,867
Trinity College of Music 11,134 14,668 0 25,802
University College London 225,656 156,473 0 382,129
UCL - Institute of Child Health 0 10,520 0 10,520
UCL - Eastman Dental Institute 0 0 0 0
UCL - Institute of Neurology 0 8,859 0 8,859
University of Warwick 102,148 87,497 0 189,645
Westhill College 19,115 176 0 19,291
University of Westminster 275,004 37,699 12,637 325,340
Westminster College, Oxford 28,169 4,676 0 32,845
University of West of England, Bristol 296,798 39,116 2,578 338,492
Wimbledon School of Art 9,053 201 3,092 12,346
University of Wolverhampton 215,343 16,380 0 231,723
Worcester College of HE 44,903 4,797 0 49,700
Writtle College 16,170 0 3,735 19,905
Wye College, University of London 8,699 14,285 0 22,984
University of York 73,012 65,220 0 138,232
Total 15,943,975 5,400,000 340,000 21,683,975

Annex B

Conditions Relating to Residence

1. To be eligible for help from the Access Funds, a student must meet the residence requirement, unless he/she holds an LEA discretionary award under section 1(6) of the Education Act 1962 prior to 1994-95. The rules governing the residence requirement are identical to those for student loans and similar to those for mandatory awards.

2. In most cases, students will meet the residence requirement if they have been 'ordinarily resident' in the British Islands for purposes other than education, throughout the three years immediately preceding the first day of their course. The British Islands in this context means the United Kingdom including Northern Ireland, the Channel Islands, and the Isle of Man. In applying this basic rule, institutions will need to take account of the following:

a. A student who has lived outside the British Islands during all or part of that period because they or their family were temporarily employed abroad may be treated as if their 'ordinary residence' had not been interrupted.

b. A student who lived in the British Islands during that period for the sole or main purpose of receiving full-time education, and who would otherwise have lived abroad, would not meet the residence requirement in this context.

3. In certain circumstances, outlined in paragraphs 4 to 5 below, students can meet the residence requirement although they do not comply with this three-year rule. Further guidance on ordinary residence is given in paragraphs 7 and 8 below.

Refugees

4. The three-year ordinary residence rule does not apply to students who have been granted refugee status in the UK, or whose parents or spouse have been granted that status. They are eligible to receive Access Funds as soon as refugee status has been granted. However, the three-year ordinary residence rule does apply to students who have been granted exceptional leave to remain.

EEA Migrant Workers

5. Students who have British nationality, but who would otherwise fail the three-year ordinary residence test, will meet it if, they were absent from the British Islands, during the relevant period only because they, their spouse or their parents resided elsewhere in the European Economic Area (EEA) countries for purposes of employment. A list of EEA countries is attached to Annex B. The relevant test is therefore three years' ordinary residence within the British Islands and/or the EEA. If the parent or spouse was employed outside the British Islands, that parent or spouse, as well as the student, must be ordinarily resident in Great Britain at the start of the course.

6. EEA nationals employed in the UK, their spouses and their children, who do not pass the three-year ordinary residence test will meet the residence requirement provided that:

a. The EEA national has 'migrant worker status' through having been employed in the UK (not necessarily continuously) since he/she last entered the UK (brief absences abroad, for example on holiday, should be disregarded).

b. Where the student is the spouse or child of the EEA national with migrant worker status the student is ordinarily resident in the UK as a result of the migrant worker's employment in the UK.

c. The student has been ordinarily resident in the EEA throughout the period covered by the three-year rule, and has not during any part of that period been resident there wholly or mainly for the purpose of receiving full-time education.

Definition of 'Ordinary Residence'

7. Interpretation of 'ordinary residence' is, in the last resort, a matter for the courts. A judgement by the House of Lords in 1982 (reported in [1983] 2WLR 16) clarified the law. It held that ordinary residence is habitual and normal residence from choice for a settled purpose apart from temporary or occasional absences. The DfEE can offer advice on this area, but cannot provide definitive rulings.

8. Temporary or occasional absences from the British Islands do not break the period of ordinary residence. Trips abroad on holiday or for business would not normally break ordinary residence, but as the courts have not defined 'temporary or occasional', each case must be judged on its merits. Institutions should not apply universal rules of thumb or specified periods of time to decide what constitutes a temporary or occasional absence. Further, for these purposes, absences abroad because the student, their spouse or their parents were temporarily employed abroad will not be considered to break ordinary residence in the UK, even though the absence would not otherwise be regarded as temporary or occasional.

Further Advice

9. The information above is a summary of the points likely to be relevant to institutions. More detailed information is available in the DfEE publication `Student Loans: Certifying Eligibility, A Guide for Colleges 1995-96', which can be obtained from:

Student Support Division
Higher Education Directorate
Department for Education and Employment
Room 333
Mowden Hall
Darlington

Tel:01325 392822.

List of Countries within the European Economic Area (EEA)

Member States of the European Union

Austria
Belgium
Denmark
Eire
Finland
France
Germany
Greece
Netherlands
Italy
Luxembourg
Portugal
Spain
Sweden
United Kingdom

Others

Iceland
Liechtenstein
Norway

Annex C

Guidance Notes for Institutions

1. It is for each institution to decide its criteria for considering applications and making payments to student from its Access Funds. However, institutions will wish, to review their use of the Access Funds to ensure that they are not using a disproportionate amount of funds to promote recruitment rather than to meet unexpected cases of hardship after students have started their courses.

2. Access Funds should be targeted to students in particular need. Very small payments are inconsistent with this. The minimum payment should be £100, other than in exceptional circumstances. Very large individual payments to a few students also reduce the amount of Funds available for cases of hardship. Normally, individual payments should not exceed £3,000 in any one academic year. Therefore, Access Funds cannot be used to provide additional studentships or postgraduate bursaries.

3. The following are some of the ways that the Funds can be targeted to students in genuine need:

a. Publicity should as far as possible be directed towards students who may need assistance most, and not presented as to suggest that all eligible students will receive payments. It may be helpful to consult counselling staff, personal tutors or student representatives on ways of achieving well-directed publicity.

b. Counselling on money management may help ensure that assistance provided from the Access Funds is not wasted. Some institutions find group workshops at appropriate breaks in the day effective.

c. Student Loans are an integral part of the system of student support. Students who are eligible for a student loan are, of course, free to decide whether to take out a loan and, if so, how much to borrow. Institutions may not make Access Funds payments to students who are eligible for student loans in an academic year, but who have decided not to take one out. Institutions will wish to consider what form of documentary evidence should be provided by the student to show that the loan has been taken out prior to applying for support from the Access Funds. Many institutions find it convenient to ask the student to provide a signed copy of his/her Loan Agreement Form as evidence.

d. Some students need financial assistance late in the academic year, perhaps because they could not find temporary employment for the summer vacation. Institutions are therefore asked to hold back some of their Access Funds, and keep in place arrangements for considering late applications.

4. Institutions might take into account the following factors in considering applications:

a. Whether the claimed deficit between income and expenditure constitutes real need and cannot reasonably be reduced to a manageable level by action of the student.

b. The availability of support from other sources for:

  • i. Students aged 50 and over.
  • ii. Students who hold LEA discretionary awards under section 1(6) of the Education Act 1962, who started their course before to the academic year 1994-95.

Students in these two categories may not be eligible for loans and therefore their circumstances may have changed as a result of the shift from grant to loans.

c. Whether the payment should be in instalments subject to further review, or as a short-term repayable loan.

5. Assistance from the Access Funds may be a cash payment to the student or to a third party, or by providing items or services for the individual student by or as a short-term repayable loan. Large items of equipment bought for use by individual students should remain the property of the institution.

6. Institutions should seek to ensure that applications are processed within a reasonable time. As a guide, most students should receive a decision within four weeks of applying. If decisions are taken at particular times during the year, the dates should be publicised.

7. The Access Funds should not be used for any of the following:

a. To provide group or communal facilities.

b. Adaptations to buildings.

c. To meet staff salaries or the cost of administering the Access Funds.

8. As a general rule, the Access Funds should not be used to assist student whose parental contribution towards maintenance has not been paid.

Home Students

9. For Access Funds purposes 'home student' is interpreted by reference to the Education (Student Loans) Regulations 1996. Detailed definitions and guidance notes are provided in Annex B.

Temporary Suspension of Study

10. In considering requests for support from the Access Funds from students who have temporarily suspended their studies, for example through illness, or who may be having difficulty finding a placement in industry as an essential part of their course, institutions should first check:

a. Whether the student continues to be registered as a full-time student.

b. The prospect of the student resuming his or her course.

c. The availability of support from other sources.

Provision for Summer Term and the Long Vacation

11. Institutions are asked to hold back a proportion of their allocation to assist students during the summer term and the long vacation.

Project 2000 Students

11. Project 2000 students who are in receipt of a non means tested NHS bursary or who are salaried NHS employees are not eligible.

Appeals

12. Appeals by students regarding applications for an Access Funds payment will be considered and resolved by the individual institution. Institutions should establish a procedure for this purpose if they consider it appropriate. Appeals should not be referred to the Secretary of State.

Advice to Students

13. Institutions should advise applicants that payments from the Access Funds may affect their entitlement to social security benefits, particularly income support, housing benefit, family credit and certain payments from the Social Fund.

14. Since 6 April 1992, students have been able to deduct tax relief at source from payments made for course, registration, examination and other fees for training leading to National Vocational Qualifications (NVQs) up to and including Level 4. Payments made after 1 January 1994 in respect of NVQ Level 5 are also eligible. Students who receive Access Funds or other support from public funds will not be entitled to tax relief on fees paid subsequently for that year. Institutions will wish to ensure that students who may be affected by these provisions are aware of them. Further details are provided in the Appendix to this Annex.

Appendix to Annex C

Tax Relief for Vocational Training

1. Since 6 April 1992, students have been able to deduct tax relief at source from payments made for course fees, registration and examination fees, fees payable for assessment purposes (including assessment of prior learning), and for any consequent award or certificate, or entry in an official register. This applies whether or not they pay income tax. Relief will be given for payments made by individuals for training leading to National Vocational Qualifications (NVQs) up to and including Level 4. Payments made after 1 January 1994 in respect of NVQ Level 5 are also eligible.

2. Institutions will wish to ensure that students are aware of the effect that receiving Access Funds will have on their entitlement to tax relief.

3. Students who receive direct financial assistance from the Access Funds will not be entitled to tax relief on their courses.

4. Students who have paid course fees in full, with the benefit of tax relief, will not lose their tax relief if they are granted assistance from the Access Funds later. Students paying fees by instalments and receiving tax relief will not be eligible for tax relief on instalments due after the institution decided to grant the Access Funds to them.

5. Tax relief cannot normally be claimed for the costs of books, equipment, travelling or subsistence connected with the training. Exceptions to this rule are:

The provision of any printed course materials (or audio, video or computer-based materials) of the sort normally provided 'in-house', for example for open learning courses, which are integral to the training and not available commercially.

The costs of any residential study weekends which are an integral part of the course.

6. The above information is only a summary of applicable provisions, and institutions and students should get in touch with the Inland Revenue to determine entitlement to any relief. Further information can be obtained from:

Financial Investments Claims Organisation
Savings and Investments
(Vocational Training Unit)
Inland Revenue
St John's House
Merton Road
Bootle
Merseyside L69 9BB

Telephone 0151 6109/6110/6176 7037.

Annex D

Monitoring Requirements

1. The Council provides the Secretary of State with an appraisal of the use of Access Funds, consulting institutions as necessary, with information for each year from individual institutions. A form is attached for completion. Institutions are asked to submit to the HEFCE, not later than 30 September 1997, the following information:

a. The number of students applying for assistance from the Access Funds and the number to whom assistance was given with, if possible, a breakdown between undergraduate, postgraduate and further education students.

b. The total amount of Access Funds paid out during the academic year, and the range of payments made, including the number of grants made in each range group.

c. The number of students whose application for assistance from the Access Funds was refused and who were known not to have started or continued their course for financial reasons.

d. Whether the institution received applications for assistance from the Access Funds during the summer vacation.

e. The proportion of the allocation for the year held back by the institution to assist students in the summer term and long vacation.

f. Information on arrangements made for improving targeting of the Access Funds to students in real need.

g. Where possible from institutional returns, the amount of Funds disbursed to students to support expenditure in each of the following categories: fees, books, equipment, accommodation, childcare, transport and others and the number of students assisted in each category.

h. The amount of Funds paid to students in the form of loans for repayment in subsequent years, and any Funds received as repayments in respect of such loans.

i. Details of the profile of demand for Access Funds compared with the profile of allocation payment.

j. Details of any interest accrued over the year on Access Funds balances.