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UCD Bursar's Office

Oifig an Sparánaí UCD


The web site details the University’s policies on travel, bank accounts, remuneration of staff, the engagement of consultants and other relevant subjects. If you have a specific query in relation to one of these policies, please contact John Kenny at extension 1605 or

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UCD Policy on Bank Accounts

The general policy is that University business must only operate under those bank accounts directly controlled by the Bursar’s office. Schools, Support units and Research centres may not open separate Bank accounts unless prior approval has been obtained from the Bursar.

The Bursar is responsible for controlling and accounting for all bank accounts transacting University business.
All bank accounts transacting University business must be held in the University name and must have at least two authorised signatories. Bank accounts may only be opened by the UCD Bursar’s Office and the Bursar must approve the signatories.
All receipts and expenditure relating to University business must be accounted for through the University’s accounting records. All bank accounts transacting University business must be included in the University’s accounting records.

All bank accounts that include the name of the University are assumed to be University business and the University has the right of access to these accounts. No account, other than an account opened with official approval (as set out in this policy), should have any connection, whether direct or implied, with the University, any School or centre of the University, or any other University activity.

Financial responsibility for the operation of all bank accounts rests with the Bursar and includes responsibility to determine the manner in which the requirement of the accountability is to be discharged by the College.
The Higher Education Authority, the Revenue Commissioners, and the Comptroller and Auditor General require all receipts and payments to be properly accounted for. Therefore there are legal, audit, taxation and funding implications, for the University, if bank account transactions are not properly controlled and recorded in the University’s accounting records.
Consistent standards of management and financial control are required for all bank accounts to ensure the highest level of control is maintained over the receipt and expenditure of funds on behalf of the University or any activity associated with the University.

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Petty Cash Policy [Downloadable PDF file]

Corporate Consultancy Services

Corporate consultancy includes all consultancy agreements formally contracted by the University with management consultancy firms or other firms of specialist professional advisors.

Confirmation of Bursar’s Advisory Group

All corporate consultancy contracts with a value in excess of €20,000 (exclusive of VAT) must be approved in advance by the Bursar on behalf of the Advisory Group and notified to the Finance Remuneration and Asset Management Committee on a yearly basis. All requests to appoint consultants should detail the reasons justifying the appointment. This requirement will also apply to contracts which are below the threshold but where the cumulative payments are likely to exceed €20,000 in any twelve month consecutive period.

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Evidence of Quotations

Evidence of quotations received must be provided as part of the approval process. Details in relation to quotation and tender thresholds are available on the UCD Bursar’s Office website. Assistance in preparing tender documents and general procurement advice is available through the UCD Procurement Office.

Terms of Reference

Clear written terms of reference in relation to the proposed appointment must be presented. No open-ended contracts should be awarded. A performance review process should be included in the terms of reference.

Tax Clearance

An up to date tax clearance certificate must be presented before any payment can be processed.
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Withholding Tax

Withholding tax will be deducted from all consultancy payments.


No payments in excess of the agreed contract price should be processed.

Purchase Order
A UCD purchase order form should be issued in respect of each consultancy contract.

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UCD Policy on remuneration through Payroll.

The following policy was approved by the Finance, Remuneration, and Asset Management Committee:

To note the following policy statement in relation to payment through payroll:

It is the policy of the University in accordance with the requirements of the Revenue Commissioners, that payments to individuals who provide services in the core activities of teaching, research, administration and technical support are processed through the University payroll under appropriate deduction of PAYE and PRSI.  Individuals employed on this basis, with the exception of casual staff employed on an hourly basis who would claim payment on an hourly claim form, will normally be issued with a contract of employment by UCD HR, in advance of their commencement of duties.
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Revenue policy on payments to Part-Time Teachers/Lecturers

Please note: The text of this page is taken from the Article in Tax Briefing, Issue 28 on the Taxation of Part-Time Lecturers/Teachers/Trainers


The question as to whether part-time lecturers/teachers/trainers are engaged under contracts of service (employees) or under contracts for service (self-employed) arises regularly.

Revenue Position
Revenue’s view is that part-time lecturers/teachers/trainers are employees. Payments are to be made to these individuals net of statutory deductions for PAYE and PRSI.

Case Law
Revenue’s position is founded on a number of precedents, which can be summarised as follows:
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Irish Cases

  • In the Circuit Court, in 1992, it was held that part-time lecturers employed in a school were engaged under a contract of service (employee).
  • In the High Court, in 1986, Mr Justice Murphy held in the case of Stephen Barcroft v Minister for Health and Social Welfare and James Agnew (Social Welfare Appeals Officer), that the teachers engaged by him performed their work under a contract of service and that the employments were insurable.
  • A Social Welfare Appeals Officer, in 1996, upheld a Deciding Officers decision that individuals engaged as part-time lecturers, in a teaching establishment, were insurable under the Social Welfare Acts.
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UK Cases

  • Fuge v McClelland (High Court Chancery Division, 22 June 1956).This case involved a full-time teacher who also taught adult evening courses. It was held that the night work also came under Schedule E, just as much as the day-time activities.
  • Mitchell & Eden v Ross (House of Lords, May/July 1961) In this case it was held that part-time specialists (hospital consultants) engaged under the Health Act 1946 were assessable under Schedule E.
  • Sidey v Phillips (Chancery Division 5 December 1986) In this case it was held that a non practising barrister was properly assessable under Schedule E in respect of his part-time lecturing fees.
  • Walls v Sinnett (Chancery Division) This case upheld a decision that a professional singer who lectured in music at a technical college for 4 days each week was assessable under Schedule E.
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Revenue accepts that the above position need not apply in situations where the lecturers/teachers/trainers give “once off” lectures. Lecturers/teachers/trainers in these positions will generally only give lectures once or twice a year for the same body. Such lecture fees must, of course, be returned by the individuals concerned under the self-assessment rules.
It would not be accepted, however, that lecturers/teachers/trainers who give a series of “once off” or guest lectures for the same body are outside the scope of PAYE /PRSI.
Any cases of doubt under this heading can be clarified by contacting the relevant tax office.
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Meeting Table
Meeting Table