Details of the income that the Department has generated from border, immigration and citizenship services is provided in the Annual Report and Accounts, published on Gov.uk.
The Home Office sets visa, immigration and citizenship fees at a level that helps provide resources necessary to operate the Border, Immigration and Citizenship (BIC) system. The Home Office aims to reduce the overall level of funding that comes from general taxation by reducing costs and increasing the proportion which is funded by income generated from fees. The Home Office believes it is right that those who use and benefit directly from the BIC system make an appropriate contribution towards meeting the associated costs.
The Immigration Act 2014 is the primary legislation which gives the Home Office statutory powers to set fees. The relevant sections of the Act relating to fees are 68 to 70 which can be found on pages 58 to 61 of the following link: