The 1994 Group, representing research-intensive universities, have warned that higher education funding must not limited to a "narrow debate on future fee levels".

BBC: Universities push for higher fees

Professor Paul Wellings of the 1994 Group, research-intensive universities, welcomed the review of postgraduate education, saying "there are a number of issues that need urgently to be examined".

BBC: Fee rise 'must aid poor students'

"Revenue from this tax would be controlled by government and thus the resource would not be directly linked back to universities, " said the 1994 Group, a coalition of research-intensive universities.

BBC: Pat McFadden