Supplementary Plan Guidance provides tertiary education organisations with additional information about our approach to investment in 2027. It includes Budget 2026 decisions, a few key reminders and builds on Plan Guidance 2027 (PDF 11 MB).

Budget 2026 provides additional funding to help manage growing enrolments. We expect this will allow us to fund around 99% of forecast demand. However, funding remains constrained. We will continue to make trade-offs and direct funding to priority areas in preference to non-priority provision or where learner outcomes are poor.

Supplementary Plan Guidance should be read alongside Plan Guidance when developing Investment Plans.

To read both documents visit Investment Plan guidance, templates and timeframes.

Supplementary Plan Guidance for investment in 2027 includes:

• Budget 2026 decisions
• information about Additional Funding Request (AFR) processes
• an outline of our performance expectations
• changes under way for Initial Teacher Education
• how TEC is using artificial intelligence (AI) in its investment processes
• the investment round timeline for 2027
• a reminder not to exceed 105% funding
• resources for preparing Investment Plans.

For a general overview of TEC’s investment round, see:

• Our Investment Framework for Learner (Delivery) Funds
• Our Response Framework for Educational Delivery and Performance
• Introduction to the TEC’s investment process 

If you have any questions about investment guidance, we encourage providers to engage with their Relationship Manager or contact our Customer Contact Team on 0800 601 301, or email customerservice@tec.govt.nz.