The Flexibility Instrument is intended to allow the financing, for a given financial year, of clearly identified expenditure which could not be financed within the limits of the ceilings available for one or more other headings.
Beartaítear leis an Ionstraim Sholúbthachta, i gcás bliana airgeadais faoi leith, go bhféadfar caiteachas a mhaoiniú, ar caiteachas é a shainaithneofar go soiléir agus nach bhféadfaí a mhaoiniú faoi na huasteorainneacha a bheidh ar fáil do cheann amháin nó níos mó de na ceannteidil eile.