Three-quarters of students want more information about where their fees go. They have been promised this information for many years but it has been slow to arrive in accessible forms. Now the Office for Students, which has a statutory duty to ensure students receive value for money, is making it happen. This is in the interests of taxpayers and policymakers as well as students. This report looks at the background to providing better information on where fees go and explains why it is important. It also includes case studies from across the higher education sector. There are 10 recommendations for the future, aimed at institutions, regulators and government that are designed to improve transparency and public understanding.