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Active circulars, circulars which are in effect at present, relevant to the higher education sector are available for  download below.

Further information can be obtained from:


HR, Pay and Pensions

Travel and Subsistence

ICT Expenditure

Circular 02/16 supersedes previous Department of Finance circulars (02/09 & 02/11)  in relation to ICT Expenditure

Under Circular 02/16 there is a requirement for higher education institutions to complete:

  • A Start of Year (SOY) Submission Form
  • An End of Year (EOY) Submission Form
  • Requests for Specific Approval of a Proposal (New ICT Projects > €25k ex. VAT)


All relevant forms and presentations from the information sessions to the higher education sector are available for download below.


Start and end of year submission forms are required to be submitted by email to the HEA at by the 28th of February each year.


Any queries can be directed to

Circular 02/16: Arrangements for Digital and ICT-related Expenditure in the Civil and Public Service

Circular 02/16 - Start of Year Submission Form

Circular 02/16 - Request for Specific Approval Form

Circular 02/16 - End of Year Submission Form

Presentation from Information Session to the University and Colleges sector on Circular 02/16 - 25 January 2018

Presentation from Information Session to the Institutes of Technology sector on Circular 02/16 - 18 January 2018

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