In particular, we have heard there are concerns that the levy will disproportionately affect institutions with high numbers of local students and students from disadvantaged backgrounds, the very same students who the Government intends will benefit from maintenance grants. In its response, the Government needs to provide a more detailed analysis than the Impact Analysis published at the November 2025 Budget. Specifically, it should provide further details of the impact on different types of providers, and the wider ramification on the local economy and community where those providers are located. (Recommendation, Paragraph 277)