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Budget Statistics and Tables

List of Tables

Table 1	Summary of Current and Capital Budgets, 2000 and 2001 and Projections for 2002 and 2003
Table 2	Current Receipts 2000 to 2003
Table 3	How gross current expenditure will be allocated
Table 4	Summary of Adjustments to 2001 Net Current Expenditure
Table 4 (a)	Current Expenditure Projections - 2002 and 2003
Table 5	Summary of Adjustments to 2001 Capital Expenditure
Table 5 (a)	Capital Expenditure Projections - 2002 and 2003
Table 6	Explanation of net difference between the Exchequer Balance and the General Government
Table 7	Explanatory table of Budget 2001
Table A	Trend in the Current Budget Balance, Exchequer Balance and the General Govenrment Balance
Table B	Trend in the National Debt and General Government Balance
Table C	Trend in the service of National Debt as a percentage of Expenditure and Taxation

Table 1

Summary of Current and Capital Budgets, 2000 and 2001 and Projections for 2002 and 2003
						[see notes over]

			2000	2001	2002	2003
			Estimated	Post-Budget	Projection	Projection
			Outturn	Estimate
Current Budget
			£m	£m	£m	£m
Current Expenditure
Gross Voted (Departmental Expenditure Voted by Dail)			15,104	17,407	19,195	20,438
Non-voted (Central Fund expenditure)			3,131	2,680	2,686	2,866
Expenditure from Social Insurance Fund			2,475	2,782	3,003	3,142
Gross Current Expenditure			20,710	22,869	24,884	26,446

less	Appropriations-in-aid (including PRSI)	Note 2	-4,148	-4,472	-4,683	-4,866
less	Departmental Balances	Note 3	-129	-20	-	-

Net Current Expenditure	Tables 4 and 4a		16,434	18,377	20,201	21,579

	Current Receipts
Tax Revenue	Table 2		21,492	23,990	26,440	29,100
Non-Tax Revenue	Table 2		440	532	538	547

Total Current Receipts			21,932	24,522	26,977	29,647

Current Budget Surplus			5,498	6,145	6,777	8,068

Capital Budget

Capital Expenditure
Gross Voted (Departmental Expenditure voted by Dail)			3,133	4,046	4,553	4,366
Non-voted (Expenditure under legislation)			200	118	100	100
Pre-funding of future pension liabilities	Note 4		1,850	765	839	912
less	Appropriations-in-aid	Note 2	-72	-104	-77	-68

Net Capital Expenditure	Tables 5 and 5a		5,111	4,826	5,415	5,309


Capital Resources	Note 5		2,091	1,219	871	654

Capital Budget Balance			-3,020	-3,607	-4,545	-4,656

General Contingency Provision	Note 6	-		-	-400	-900

Exchequer Surplus	Note 7	2,478	2,538	1,832	2,512

General Government Surplus	Note 8	3,800	3,900	3,795	5,100

	GGSurplus as % of GDP	Note 8	4.7%	4.3%	3.8%	4.6%

	GDP Value (ESA 95 basis) Note 8		80,625	91,750	101,025	110,050
	Note that figures may not add due to rounding

Table 1 €

Summary of Current and Capital Budgets, 2000 and 2001 and Projections for 2002 and 2003
						[see notes over]
			2000	2001	2002	2003
			Estimated	Post-Budget	Projection	Projection
			Outturn	Estimate
Current Budget
			€m	€m	€m	€m
Current Expenditure
Gross Voted (Departmental Expenditure Voted by Dail)			19,178	22,102	24,373	25,951
Non-voted (Central Fund expenditure)			3,976	3,403	3,410	3,639
Expenditure from Social Insurance Fund			3,143	3,533	3,814	3,989
Gross Current Expenditure			26,296	29,038	31,596	33,579

less	Appropriations-in-aid (including PRSI)	Note 2	-5,267	-5,679	-5,947	-6,179
less	Departmental Balances	Note 3	-163	-25	-	-

Net Current Expenditure	Tables 4 and 4a		20,867	23,334	25,650	27,400

Current Receipts
Tax Revenue	Table 2		27,289	30,461	33,572	36,950
Non-Tax Revenue	Table 2		559	675	683	694

Total Current Receipts			27,848	31,136	34,254	37,644

Current Budget Surplus			6,981	7,803	8,605	10,244

Capital Budget

Capital Expenditure
Gross Voted (Departmental Expenditure voted by Dail)			3,979	5,138	5,781	5,543
Non-voted (Expenditure under legislation)			254	150	127	127
Pre-funding of future pension liabilities	Note 4		2,349	971	1,066	1,157
less	Appropriations-in-aid	Note 2	-92	-131	-97	-86

Net Capital Expenditure	Tables 5 and 5a		6,490	6,127	6,876	6,742


Capital Resources	Note 5		2,656	1,547	1,105	830

Capital Budget Balance			-3,834	-4,580	-5,771	-5,912

General Contingency Provision	Note 6		0	0	-508	-1,143

Exchequer Surplus	Note 7		3,147	3,222	2,326	3,189

General Government Surplus	Note 8		4,825	4,952	4,819	6,476

GGSurplus as % of GDP	Note 8		4.7%	4.3%	3.8%	4.6%

GDP Value (ESA 95 basis)	Note 8		102,373	116,498	128,275	139,735
	Note that figures may not add due to rounding

Notes on Table 1

The projections reflect:
(a)	the impact of the measures announced in Budget 2001;
(b)	technical provisions under the expenditure and tax headings for possible future budgets, with full year costs of £1.3 billion in 2002 and £1.2 billion in 2003 in respect of changes in tax and gross current expenditure which include the changes indicated in Budget 2001 for those years. The level of these changes will be subject to review in light of emerging economic conditions.

(c)	unchanged interest rates;
(d)	the cost of reducing Corporation Tax rates by 4 percentage points in 2002 and 3.5 percentage points in 2003;
(e)	a decrease in Capital Services Redemption Account assets of £400 million in 2001 and £230 million in 2002. The estimate for the 2000 outturn for non-voted current expenditure includes a payment of £178 million into the Capital Services Redemption Account in 2000.

Appropriations-in-Aid are Departmental receipts which, with the approval of the Dail, may be retained by a Department or Office to offset expenses instead of being paid into the Exchequer Account of the Central Fund. Details of gross voted Departmental expenditure are contained in the Estimates for Public Services. PRSI receipts accrue to the Social Insurance Fund.

Departmental balances are those amounts issued from the Exchequer Account of the Central Fund for Departmental spending in one year which remain unspent at year-end and are carried forward to be used in the next year.

This includes the annual set-aside of at least 1% of GNP for the pre-funding of part of the future cost of social welfare and public service pensions and in addition, receipts arising in 2000 from the sale of Telecom Eireann which were assigned to pre-funding.

The 2000 figure excludes the repayment of a loan of £100 million by the Insurance Compensation Fund. This loan was made to the Insurance Compensation Fund in 1985 for a 15 year term.

This is a contingency provision against all budgetary costs which cannot be quantified at this stage.

The 2000 outturn estimates are identical to the White Paper figures except in the case of 1) Tax Revenue which is £8 million lower due to the change in Excise receipts as a consequence of the Budget changes and 2) an outturn for voted capital which is £39 million lower than the White Paper figure.

The figures for GDP and GGB values are the ESA 95 equivalent.

Measurement of Expenditure Increases

Net Current Expenditure
With the introduction of the new Local Government Fund in 1999, £244 million is included in the 2001 Estimates which is not included in 1998 and earlier years. To allow a proper assessment of the annual average increase in current expenditure, £244 million must be removed from the 2001 figures.

	1997	2001	Annual Average
	Outturn	Estimate	Increase
	£m	£m
Central Fund	3,691	2,680	-7.7%

Net Voted Departmental Expenditure	10,335	15,697	11.0%

Total Net Current Expenditure	14,026	18,377	7.0%


Local Government Fund		244

Total Net Current Expenditure (adjusted)	14,026	18,133	6.6%
Notes to Table 1
The projections reflect:
(a)	the impact of the measures announced in Budget 2001;

(b)	technical provisions under the expenditure and tax headings for possible future budgets, with full year costs of €1.7 billion in 2002 and €1.5 billion in 2003 in respect of changes in tax and gross current expenditure which include the changes indicated in Budget 2001 for those years. The level of these changes will be subject to review in light of emerging economic conditions.

(c)	unchanged interest rates;

(d)	the cost of reducing Corporation Tax rates by 4 percentage points in 2002 and 3.5 percentage points in 2003;

(e)	a decrease in Capital Services Redemption Account assets of €508 million in 2001 and €292 million in 2002. The estimate for the 2000 outturn for non-voted current expenditure includes a payment of €226 million into the Capital Services Redemption Account in 2000.

Appropriations-in-Aid are Departmental receipts which, with the approval of the Dail, may be retained by a Department or Office to offset expenses instead of being paid into the Exchequer Account of the Central Fund. Details of gross voted Departmental expenditure are contained in the Estimates for Public Services. PRSI receipts accrue to the Social Insurance Fund.

Departmental balances are those amounts issued from the Exchequer Account of the Central Fund for Departmental spending in one year which remain unspent at year-end and are carried forward to be used in the next year.

This includes the annual set-aside of at least 1% of GNP for the pre-funding of part of the future cost of social welfare and public service pensions and in addition, receipts arising in 2000 from the sale of Telecom Eireann which were assigned to pre-funding.

The 2000 figure excludes the repayment of a loan of €127 million by the Insurance Compensation Fund. This loan was made to the Insurance Compensation Fund in 1985 for a 15 year term.

This is a contingency provision against all budgetary costs which cannot be quantified at this stage.

The 2000 outturn estimates are identical to the White Paper figures except in the case of 1) Tax Revenue which is €10 million lower due to the change in Excise receipts as a consequence of the Budget changes and 2) an outturn for voted capital which is €49 million lower than the White Paper figure.

The figures for GDP and GGB values are the ESA 95 equivalent.

Measurement of Expenditure Increases
Net Current Expenditure
With the introduction of the new Local Government Fund in 1999, €310 million is included in the 2001 Estimates which is not included in 1998 and earlier years. To allow a proper assessment of the annual average increase in current expenditure, EUR310 million must be removed from the 2001 figures.
	1997	2001	Annual Average
	Outturn	Estimate	Increase
	€m	€m
Central Fund	4,687	3,403	-7.7%

Net Voted Departmental Expenditure	13,123	19,931	11.0%

Total Net Current Expenditure	17,809	23,334	7.0%

Less
Local Government Fund		310

Total Net Current Expenditure (adjusted)	17,809	23,024	6.6%

Table 2

Current Receipts 2000 to 2003
		2000	2001	2002	2003
		Estimated	Post-Budget	Projection	Projection
		Outturn	Estimate
		£m	£m	£m	£m
Tax Revenue
Customs		163	181	189	198
Excise Duties (a)		3,439	3,760	4,116	4,398
Capital Taxes		814	942	892	1,139
Stamp Duties		887	1,005	1,072	1,107
Income Tax		7,273	7,780	8,461	9,258
Corporation Tax		3,007	3,388	3,912	4,466
Value Added Tax		5,889	6,924	7,790	8,526
Agricultural Levies (EU)		9	9	9	9
Employment and Training Levy		11	1	0	0

Tax Receipts		21,492	23,990	26,440	29,100

Non-Tax Revenue
Central Bank - Surplus Income		170	259	259	259
National Lottery Surplus		134	126	128	132
Interest on Loans & Dividends		56	52	53	55
Other Receipts		82	95	98	101
Total Non-Tax Revenue		440	532	538	547
Total Current Receipts		21,932	24,522	26,977	29,647

(a)	The 2000 outturn figure relfects a deduction of ú8 million from the White Paper figure which is the net impact in 2000 of the changes to Excise Duties made on the 7 December 2000.

Current Receipts 2000 to 2003
		2000	2001	2002	2003
		Estimated	Post-Budget	Projection	Projection
		Outturn	Estimate
		€m	€m	€m	€m
Tax Revenue
Customs		207	230	240	251
Excise Duties (a)		4,367	4,774	5,227	5,584
Capital Taxes		1,034	1,196	1,132	1,446
Stamp Duties		1,126	1,276	1,361	1,406
Income Tax		9,234	9,879	10,743	11,755
Corporation Tax		3,818	4,302	4,967	5,670
Value Added Tax		7,477	8,792	9,891	10,826
Agricultural Levies (EU)		11	11	11	11
Employment and Training Levy		14	1	0	0

Tax Receipts		27,289	30,461	33,572	36,950

Non-Tax Revenue
Central Bank - Surplus Income		215	329	329	329

National Lottery Surplus		170	160	162	167

Interest on Loans & Dividends		70	65	67	70

Other Receipts		103	121	124	128

Total Non-Tax Revenue		559	675	683	694

Total Current Receipts		27,848	31,136	34,254	37,644
(a)	The 2000 outturn figure reflects a deduction of EUR10 million from the White Paper figure which is the net impact in 2000 of the changes to Excise Duties made on the 7 December 2000.

Table 3

How gross current expenditure will be allocated
2001 Post-Budget			Percentage of Total
	£m	£m	Gross Expenditure

Service of National Debt
Interest (a)	1,707		7.3%
Sinking Funds	377		1.6%
Other debt management expenses	26		0.1%
		2,109	9.1%

EU Budget Contribution		940

Economic Services
Industry and Labour	809		3.5%
Agriculture	814		3.5%
Fisheries, Forestry	83		0.4%
Tourism	78		0.3%
		1,784	7.7%

Infrastructure		87	0.4%

Social Services
Health	4,980		21.4%
Education	3,278		14.1%
Social Welfare	6,154		26.4%
Subsidies, etc.	217		0.9%
		14,629	62.9%

Security		1,795	7.7%

Other		1,925	8.3%

Gross Expenditure		23,269	100.0%

Note that figures may not add due to rounding.

(a) Of the £2,109 million cost of servicing the National Debt in 2001, £1,709 will be met from the Exchequer and £400m will be met by reducing the assets of the Capital Services Redemption Account.

Table 4

Summary of Adjustments to 2001 Net Current Expenditure

		2001		2001
Vote	Vote	Estimates on Pre-Budget basis (a)	Adjustments in the Budget	Revised Estimates
	No.
		£000	£000	£000
1	President's Establishment	1,343		1,343
2	Houses of the Oireachtas and the European Parliament	42,669		42,669
3	Department of the Taoiseach	22,109		22,109
4	Ordnance Survey Ireland	7,330		7,330
5	Central Statistics Office.	40,415		40,415
6	Office of the Minister for Finance	80,862		80,862
7	Superannuation and Retired Allowances	125,756		125,756
8	Office of the Comptroller and Auditor General	4,307		4,307
9	Office of the Revenue Commissioners	194,105		194,105
10	Office of Public Works	93,715		93,715
11	State Laboratory	4,110		4,110
12	Secret Service	735		735
13	Office of the Attorney General	8,105		8,105
14	Office of the Director of Public Prosecutions	12,160		12,160
15	Valuation Office	5,429		5,429
16	Civil Service Commission	8,129		8,129
17	Office of the Ombudsman	2,972		2,972
18	Office of the Chief State Solicitor	20,663		20,663
19	Office of the Minister for Justice, Equality and Law Reform	161,253	400	161,653
20	Garda Síochána	655,514	150	655,664
21	Prisons	190,900		190,900
22	Courts Service	39,935		39,935
23	Land Registry and Registry of Deeds	21,116		21,116
24	Charitable Donations and Bequests	303		303
25	Environment and Local Government	475,444	1,540	476,984
26	Office of the Minister for Education and Science	192,352	2,850	195,202
27	First Level Education	967,623	1,050	968,673
28	Second Level and Further Education	1,120,740	6,100	1,126,840
29	Third Level and Further Education	813,267		813,267
30	Marine and Natural Resources	74,065	4,000	78,065
31	Agriculture, Food and Rural Development	518,596	235	518,831
32	Public Enterprise	197,575	300	197,875
33	Health and Children	3,929,079	256,553	4,185,632
34	Enterprise, Trade and Employment	632,642	10,980	643,622
35	Tourism, Sport and Recreation	124,520	20,000	144,520
36	Defence	566,056		566,056
37	Army Pensions	97,422		97,422
38	Foreign Affairs	94,838	200	95,038
39	International Co-operation	188,402		188,402
40	Social, Community and Family Affairs	2,945,486	383,680	3,329,166
41	An Chomhairle Ealaion	32,500		32,500
42	An Roinn Ealaion Oidhreachta, Gaeltachta agus Oilean	122,441	1,500	123,941
43	National Gallery	3,999		3,999
	Administrative Budget Carryover		16,200	16,200
	Increases in Remuneration and Pensions (b)		170,000	170,000

	Total Net Voted Expenditure	14,840,982	875,738	15,716,720

Less	Departmental Balances (c)		-20,000	-20,000

	Exchequer Payments towards Voted Expenditure (d)	14,840,982	855,738	15,696,720

Plus	Non-voted Current Expenditure (i.e. Central Fund)	2,680,000		2,680,000

	Net Current Expenditure	17,520,982	855,738	18,376,720

(a)	As shown in the White Paper on Receipts and Expenditure.
(b)	This is a global provision to cover tthe cost in 2001 of the adjustment to the pay terms of the PPF agreed on 4 December and the craft analogue review.

(c)	Departmental expenditure is net of Appropriations-in-Aid. These are Departmental receipts which with the agreement of the Dáil may be retained by a Department or Office to offset expenses instead of being paid into the Exchequer Account of the Central Fund.

(d)	Departmental balances are those amounts issued from the Exchequer Account of the Central Fund for Departmental spending in one year which remain unspent at year-end and are carried forward to be used in the next year.

Table 4 €

Summary of Adjustments to 2001 Net Current Expenditure
		2001		2001
Vote	Vote	Estimates on Pre-Budget basis (a)	Adjustments in the Budget	Revised Estimates

	No.
		€000s	€000s	€000s
1	President's Establishment	1,705		1,705
2	Houses of the Oireachtas and the European Parliament	54,178		54,178
9	Office of the Revenue Commissioners	246,463		246,463
10	Office of Public Works	118,994		118,994
11	State Laboratory	5,219		5,219
12	Secret Service	933		933
13	Office of the Attorney General	10,291		10,291
14	Office of the Director of Public Prosecutions	15,440		15,440
15	Valuation Office	6,893		6,893
16	Civil Service Commission	10,322		10,322
17	Office of the Ombudsman	3,774		3,774
18	Office of the Chief State Solicitor	26,237		26,237
19	Office of the Minister for Justice, Equality and Law Reform	204,749	508	205,257
20	Garda Síochána	832,331	190	832,522
21	Prisons	242,393		242,393
22	Courts Service.	50,707		50,707
23	Land Registry and Registry of Deeds	26,812		26,812
24	Charitable Donations and Bequests	385		385
25	Environment and Local Government	603,689	1,955	605,645
26	Office of the Minister for Education and Science	244,237	3,619	247,855
27	First Level Education	1,228,628	1,333	1,229,961
28	Second Level and Further Education	1,423,046	7,745	1,430,792
29	Third Level and Further Education	1,032,636		1,032,636
30	Marine and Natural Resources	94,043	5,079	99,122
31	Agriculture, Food and Rural Development	658,481	298	658,779
32	Public Enterprise	250,869	381	251,249
33	Health and Children	4,988,901	325,755	5,314,656
34	Enterprise, Trade and Employment	803,290	13,942	817,231
35	Tourism, Sport and Recreation	158,108	25,395	183,503
36	Defence	718,743		718,743
37	Army Pensions	123,700		123,700
38	Foreign Affairs	120,419	254	120,673
39	International Co-operation	239,221		239,221
40	Social, Community and Family Affairs	3,739,996	487,173	4,227,169
41	An Chomhairle Ealaion	41,266		41,266
42	An Roinn Ealaion Oidhreachta, Gaeltachta agus Oilean	155,468	1,905	157,373
43	National Gallery.	5,078		5,078
	Administrative Budget Carryover		20,570	20,570
	Increases in Remuneration and Pensions (b)		215,855	215,855

	Total Net Voted Expenditure	18,844,160	1,111,958	19,956,118

Less	Departmental Balances (c)		-25,395	-25,395

	Exchequer Payments towards Voted Expenditure (d)	18,844,160	1,086,563	19,930,723

Plus	Non-voted Current Expenditure (i.e. Central Fund)	3,402,898	0	3,402,898

	Net Current Expenditure	22,247,058	1,086,563	23,333,621

(a)	As shown in the White Paper on Receipts and Expenditure.
(b)	This is a global provision to cover tthe cost in 2001 of the adjustment to the pay terms of the PPF agreed on 4 December and the craft analogue review.

(c)	Departmental expenditure is net of Appropriations-in-Aid. These are Departmental receipts which with the agreement of the Dáil may be retained by a Department or Office to offset expenses instead of being paid into the Exchequer Account of the Central Fund.

(d)	Departmental balances are those amounts issued from the Exchequer Account of the Central Fund for Departmental spending in one year which remain unspent at year-end and are carried forward to be used in the next year.

Table 4(a)

Current Expenditure Projections - 2002 and 2003
		2002	2003
	MINISTERIAL GROUP	Net	Net
		£000	£000
1	Taoiseach	47,319	54,111

2	Finance	636,770	653,165

3	Public Enterprise	196,004	195,305

4	Justice, Equality & Law Reform	1,090,063	1,114,031

5	Environment and Local Government	498,926	512,117

6	Education and Science	3,405,877	3,542,054

7	Marine and Natural Resources	82,067	83,655

8	Agriculture, Food and Rural Development	587,025	605,557

9	Enterprise, Trade & Employment	724,818	770,745

10	Tourism, Sport & Recreation	161,466	170,736

11	Defence	661,545	689,372

12	Foreign Affairs	391,337	441,834

13	Social, Community & Family Affairs	3,678,400	3,798,100

14	Health & Children	4,691,501	5,163,979

15	An Roinn Ealaion Oidhreachta, Gaeltachta agus Oilean	164,828	167,351

	Unallocated current expenditure (a)	497,000	751,000

	Total Voted Expenditure	17,514,946	18,713,112

	plus Non-voted Current Expenditure (i.e. Central Fund)	2,685,700	2,866,100

	Net Current Expenditure	20,200,646	21,579,212

(a)	This heading includes the 2002 and 2003 costs of the adjustment to the pay terms of the PPF agreed on 4 December 2000 and the craft analogue review in addition to a provision for non-pay costs in those years.

Table 4 (a) €
Current Expenditure Projections - 2002 and 2003
		2002	2003
MINISTERIAL GROUP		Net	Net
		€000s	€000s
1	Taoiseach	60,083	68,707

2	Finance	808,531	829,348

3	Public Enterprise	248,874	247,986

4	Justice, Equality & Law Reform	1,384,094	1,414,528

5	Environment and Local Government	633,505	650,254

6	Education and Science	4,324,572	4,497,481

7	Marine and Natural Resources	104,204	106,220

8	Agriculture, Food and Rural Development	745,368	768,899

9	Enterprise, Trade & Employment	920,329	978,644

10	Tourism, Sport & Recreation	205,020	216,790

11	Defence	839,989	875,322

12	Foreign Affairs	496,895	561,013

13	Social, Community & Family Affairs	4,670,605	4,822,592

14	Health & Children	5,956,977	6,556,901

15	An Roinn Ealaion Oidhreachta, Gaeltachta agus Oilean	209,288	212,492

	Unallocated current expenditure (a)	631,060	953,573

	Total Voted Expenditure	22,239,394	23,760,751

	plus Non-voted Current Expenditure (i.e. Central Fund)	3,410,136	3,639,196

	Net Current Expenditure	25,649,529	27,399,947
(a)	This heading includes the 2002 and 2003 costs of the adjustment to the pay terms of the PPF agreed on 4 December 2000 and the craft analogue review in addition to a provision for non-pay costs in those years.

Table 5

Summary of Adjustments to 2001 Capital Expenditure
		2001		2001
Vote	Vote	Estimates on Pre-Budget basis (a)	Adjustments in the Budget	Revised Estimates
	No.

		£000	£000	£000

3	Department of the Taoiseach	22,001		22,001
4	Ordnance Survey Ireland	1,850		1,850
5	Central Statistics Office	2,613		2,613
6	Office of the Minister for Finance	52,188	5,000	57,188
9	Office of the Revenue Commissioners	9,558		9,558
10	Office of Public Works	225,800	2,200	228,000
19	Office of the Minister for Justice, Equality and Law Reform	39,482		39,482
20	Garda Síochána	25,396		25,396
21	Prisons	37,134	200	37,334
22	Courts Service	22,634		22,634
25	Environment and Local Government	1,789,957	6,500	1,796,457
26	Office of the Minister for Education and Science	28,661	1,000	29,661
27	First Level Education	102,500	1,750	104,250
28	Second Level and Further Education	125,300	3,000	128,300
29	Third Level and Further Education	173,670	400	174,070
30	Marine and Natural Resources	91,621	11,500	103,121
31	Agriculture, Food and Rural Development	64,760		64,760
32	Public Enterprise	318,400		318,400
33	Health and Children	285,000	300	285,300
34	Enterprise, Trade and Employment	219,589	2,250	221,839
35	Tourism, Sport and Recreation	101,399	3,745	105,144
36	Defence	44,190		44,190
38	Foreign Affairs	3,793		3,793
40	Social, Community and Family Affairs	7,200		7,200
41	An Chomhairle Ealaion	4,000		4,000
42	An Roinn Ealaion Oidhreachta, Gaeltachta agus Oilean	102,439	340	102,779
43	National Gallery	3,200		3,200
44	Flood Relief	250		250

	Total Net Voted Capital (b)	3,904,585	38,185	3,942,770

Plus	Non-voted Exchequer Capital	117,900		117,900

Plus	Pre-funding of future pension liabilities	765,000		765,000

	Total expenditure	4,787,485	38,185	4,825,670

(a)	As shown in the White Paper on Receipts and Expenditure.

(b)	Departmental expenditure is net of Appropriations-in-Aid. These are Departmental receipts which with the agreement of the Dáil may be retained by a Department or Office to offset expenses instead of being paid into the Exchequer Account of the Central Fund.

Table 5 €
Summary of Adjustments to 2001 Capital Expenditure
		2001		2001
Vote	Vote	Estimates on Pre-Budget basis (a)	Adjustments in the Budget	Revised Estimates
	No.
		€000s	€000s	€000s

3	Department of the Taoiseach	27,936		27,936
4	Ordnance Survey Ireland	2,349		2,349
5	Central Statistics Office	3,318		3,318
6	Office of the Minister for Finance	66,265	6,349	72,614
9	Office of the Revenue Commissioners	12,136		12,136
10	Office of Public Works	286,707	2,793	289,500
19	Office of the Minister for Justice, Equality and Law Reform	50,132		50,132
20	Garda Síochána	32,246		32,246
21	Prisons	47,150	254	47,404
22	Courts Service	28,739		28,739
25	Environment and Local Government	2,272,777	8,253	2,281,030
26	Office of the Minister for Education and Science	36,392	1,270	37,662
27	First Level Education	130,148	2,222	132,370
28	Second Level and Further Education	159,098	3,809	162,907
29	Third Level and Further Education	220,515	508	221,023
30	Marine and Natural Resources	116,335	14,602	130,937
31	Agriculture, Food and Rural Development	82,228		82,228
32	Public Enterprise	404,285		404,285
33	Health and Children	361,875	381	362,256
34	Enterprise, Trade and Employment	278,821	2,857	281,677
35	Tourism, Sport and Recreation	128,750	4,755	133,505
36	Defence	56,110		56,110
38	Foreign Affairs	4,816		4,816
40	Social, Community and Family Affairs	9,142		9,142
41	An Chomhairle Ealaion	5,079		5,079
42	An Roinn Ealaion Oidhreachta, Gaeltachta agus Oilean	130,071	432	130,502
43	National Gallery	4,063		4,063
44	Flood Relief	317		317
	Total Net Voted Capital (b)	4,957,800	48,485	5,006,285
Plus	Non-voted Exchequer Capital	149,702	0	149,702
Plus	Pre-funding of future pension liabilities	971,350	0	971,350
	Total expenditure	6,078,852	48,485	6,127,337
(a)	As shown in the White Paper on Receipts and Expenditure.
(b)	Departmental expenditure is net of Appropriations-in-Aid. These are Departmental receipts which with the agreement of the Dáil may be retained by a Department or Office to offset expenses instead of being paid into the Exchequer Account of the Central Fund.

Table 5 (a)

Capital Expenditure Projections - 2002 and 2003
		2002	2003
Vote	Vote
No.		Net	Net
		£000	£000

3	Department of the Taoiseach	9,500	5,500
4	Ordnance Survey Ireland	1,620	1,620
5	Central Statistics Office	587	587
6	Office of the Minister for Finance	69,173	54,589
9	Office of the Revenue Commissioners	7,000	7,000
10	Office of Public Works	240,850	208,263
19	Office of the Minister for Justice, Equality and Law Reform	15,288	24,115
20	Garda Síochána	13,739	10,862
21	Prisons	39,834	41,555
22	Courts Service	19,846	21,033
25	Environment and Local Government	2,212,570	2,152,519
26	Office of the Minister for Education and Science	25,100	26,545
27	First Level Education	92,546	73,770
28	Second Level and Further Education	110,400	75,000
29	Third Level and Further Education	213,000	184,440
30	Marine and Natural Resources	90,569	82,466
31	Agriculture, Food and Rural Development	79,171	82,172
32	Public Enterprise	371,591	255,553
33	Health and Children	336,600	422,700
34	Enterprise, Trade and Employment	261,478	284,026
35	Tourism, Sport and Recreation	124,846	129,269
36	Defence	18,845	21,945
38	Foreign Affairs	3,793	3,793
40	Social, Community and Family Affairs	6,575	4,175
41	An Chomhairle Ealaion	4,000	4,000
42	An Roinn Ealaion Oidhreachta, Gaeltachta agus Oilean	106,812	119,679
43	National Gallery	750	750
		4,476,083	4,297,926

	Total Voted Net Capital (a)	4,476,083	4,297,926

Plus	Non-voted Exchequer Capital	100,000	100,000

Plus	Pre-funding of future pension liabilities	839,250	911,500

	Total Capital Expenditure	5,415,333	5,309,426
(a)	The above figures for 2002 and 2003 are NPC projections of the post-Budget 2000 figures (as set out in Table 5) and are consistent with the Exchequer Capital expenditure portion of the allocations in the National Development Plan 2000-2006.

Table 5 (a) €

Capital Expenditure Projections - 2002 and 2003
		2002	2003
Vote	Vote
No.		Net	Net
		€000	€000

3	Department of the Taoiseach	12,063	6,984
4	Ordnance Survey Ireland	2,057	2,057
5	Central Statistics Office	745	745
6	Office of the Minister for Finance	87,832	69,314
9	Office of the Revenue Commissioners	8,888	8,888
10	Office of Public Works	305,816	264,439
19	Office of the Minister for Justice, Equality and Law Reform	19,412	30,620
20	Garda Síochána	17,445	13,792
21	Prisons	50,579	52,764
22	Courts Service	25,199	26,706
25	Environment and Local Government	2,809,384	2,733,135
26	Office of the Minister for Education and Science	31,870	33,705
27	First Level Education	117,509	93,669
28	Second Level and Further Education	140,179	95,230
29	Third Level and Further Education	270,454	234,190
30	Marine and Natural Resources	114,999	104,710
31	Agriculture, Food and Rural Development	100,526	104,337
32	Public Enterprise	471,823	324,485
33	Health and Children	427,394	536,718
34	Enterprise, Trade and Employment	332,009	360,639
35	Tourism, Sport and Recreation	158,522	164,138
36	Defence	23,928	27,864
38	Foreign Affairs	4,816	4,816
40	Social, Community and Family Affairs	8,349	5,301
41	An Chomhairle Ealaion	5,079	5,079
42	An Roinn Ealaion Oidhreachta, Gaeltachta agus Oilean	135,623	151,961
43	National Gallery	952	952
		5,683,453	5,457,240

	Total Voted Net Capital (a)	5,683,453	5,457,240

Plus	Non-voted Exchequer Capital	126,974	126,974

Plus	Pre-funding of future pension liabilities	1,065,628	1,157,366

	Total Capital Expenditure	6,876,055	6,741,580
(a)	The above figures for 2002 and 2003 are NPC projections of the post-Budget 2000 figures (as set out in Table 5) and are consistent with the Exchequer Capital expenditure portion of the allocations in the National Development Plan 2000-2006. It is expected that other non-Exchequer sources of finance (e.g. PPP) will be available to finance NDP, it is anticipated that PPP spending will be accelerated in 2003.

Table 6

EXPLANATION OF NET DIFFERENCE BETWEEN EXCHEQUER SURPLUS AND GENERAL GOVERNMENT SURPLUS
The Exchequer Surplus is the traditional domestic budgetary aggregate which measures Central Government's net surplus or borrowing position. It is the difference between total receipts into and total expenditure out of the Exchequer Account of the Central Fund.

The General Government Balance (GGB) measures the fiscal performance of all arms of Government, i.e. Central Government, Local Authorities, Health Boards, Vocational Education Committees and non-commercial State sponsored bodies, as well as Funds such as the Social Insurance Fund which are managed by Central Government Departments. It thus provides an assessment of the fiscal performance of a more complete "government" sector.

The GGB does not reflect the position of commercial State sponsored bodies as these agencies are classified as being outside the General Government Sector.

The GGB is calculated in accordance with ESA95, a consistent standard developed by the EU to facilitate budgetary comparisons between EU Member States in accordance with their obligations under the Maastricht Treaty.

Details of the variation between the Exchequer Balance and the GGB are set out in the table below.
		2000	2001	2002	2003
	Data are in IR£ million	Estimated	Post-Budget	Projection	Projection
		Outturn	Estimate

	Exchequer Surplus	2,478	2,538	1,832	2,512

	Interest adjustments (a)	258	-330	-282	-17

	Exclude equity and loan transactions (b)	-1,249	74	85	85

	Net (Borrowing)/Surplus of non-commercial State sponsored bodies	-1	3	-	-

	Adjustments for Transactions between the Exchequer and Government Departments/Offices and Extra-Budgetary Funds (c)	-11	-9	30	30

	Impact of the Temporary Holding Fund in 2000 and 2001 (d)	2,035	975
	Impact of the National Pensions Reserve Fund in 2002 and 2003 (d)			1,070	1,159

	Accrual Adjustments (e)	63	201	257	284

	Net (Borrowing)/Surplus of Central Government	3,573	3,452	2,992	4,053

	Net Surplus of the Social Insurance Fund	341	454	803	1,047

	Net (Borrowing)/Surplus of Local Authorities	-114	-6	-	-

	General Government Surplus	3,800	3,900	3,795	5,100

	Net Difference between Exchequer Surplus and GGSurplus	1,322	1,362	1,963	2,588

(a)	This adjustment reflects the requirement, under ESA95 rules, that changes in the assets of the Capital Services Redemption Account and capital gains or losses on foreign exchange contracts, swaps, etc., should be excluded from the interest to be recorded for the purpose of calculating the GGB.

(b)	Equity and loan transactions are excluded from the GGB on the basis that they affect the composition but not the level of assets and liabilities. The proceeds from the sale of shares in Eircom (formerly Telecom Eireann) does not affect the GGB as this is treated as a financial transaction under ESA conventions and is not counted as income of the General Government Sector.

(c)	Transfers between units within the General Government Sector do not affect the GGB.

(d)	The Temporary Holding Fund and the National Pensions Reserve Fund (to be established in 2001) are part of the General Government Sector and transactions within the Sector do not impact on the GGB. These figures include the contributions paid from the Exchequer and a provision for interest earnings by the funds.

(e)	This adjustment is required in respect of certain transactions recorded on an accruals basis in calculating the GGB. The main adjustments are in respect of Value Added Tax receipts and Departmental Balances.

Table 6 €

EXPLANATION OF NET DIFFERENCE BETWEEN EXCHEQUER SURPLUS AND GENERAL GOVERNMENT SURPLUS

The Exchequer Surplus is the traditional domestic budgetary aggregate which measures Central Government's net surplus or borrowing position. It is the difference between total receipts into and total expenditure out of the Exchequer Account of the Central Fund.

The General Government Balance (GGB) measures the fiscal performance of all arms of Government, i.e. Central Government, Local Authorities, Health Boards, Vocational Education Committees and non-commercial State sponsored bodies, as well as Funds such as the Social Insurance Fund which are managed by Central Government Departments. It thus provides an assessment of the fiscal performance of a more complete "government" sector.

The GGB does not reflect the position of commercial State sponsored bodies as these agencies are classified as being outside the General Government Sector.
The GGB is calculated in accordance with ESA95, a consistent standard developed by the EU to facilitate budgetary comparisons between EU Member States in accordance with their obligations under the Maastricht Treaty.

Details of the variation between the Exchequer Balance and the GGB are set out in the table below.
		2000	2001	2002	2003
	Data are in million euros	Estimated	Post-Budget	Projection	Projection
		Outturn	Estimate

	Exchequer Surplus	3,147	3,222	2,326	3,189

	Interest adjustments (a)	328	-419	-358	-22

	Exclude equity and loan transactions (b)	-1,586	94	108	108

	Net (Borrowing)/Surplus of non-commercial State sponsored bodies	-1	4

	Adjustments for Transactions between the Exchequer and Government Departments/Offices and Extra-Budgetary Funds (c)	-14	-11	38	38

	Impact of the Temporary Holding Fund in 2000 and 2001 (d)	2,584	1238	0	0
	Impact of the National Pensions Reserve Fund in 2002 and 2003 (d)			1,359	1,472

	Accrual Adjustments (e)	80	255	326	361

	Net (Borrowing)/Surplus of Central Government	4,537	4,383	3,799	5,146

	Net Surplus of the Social Insurance Fund	433	576	1020	1,329

	Net (Borrowing)/Surplus of Local Authorities	-145	-8

	General Government Surplus	4,825	4,952	4,819	6,476

	Net Difference between Exchequer Surplus and GGSurplus	1,679	1,729	2,492	3,286

(a)	This adjustment reflects the requirement, under ESA95 rules, that changes in the assets of the Capital Services Redemption Account and capital gains or losses on foreign exchange contracts, swaps, etc., should be excluded from the interest to be recorded for the purpose of calculating the GGB.

(b)	Equity and loan transactions are excluded from the GGB on the basis that they affect the composition but not the level of assets and liabilities. The proceeds from the sale of shares in Eircom (formerly Telecom Eireann) does not affect the GGB as this is treated as a financial transaction under ESA conventions and is not counted as income of the General Government Sector.

(c)	Transfers between units within the General Government Sector do not affect the GGB.

(d)	The Temporary Holding Fund and the National Pensions Reserve Fund (to be established in 2001) are part of the General Government Sector and transactions within the Sector do not impact on the GGB. These figures include the contributions paid from the Exchequer and a provision for interest earnings by the funds.

(e)	This adjustment is required in respect of certain transactions recorded on an accruals basis in calculating the GGB. The main adjustments are in respect of Value Added Tax receipts and Departmental Balances.

Table 7

EXPLANATORY TABLE OF BUDGET, 2001(a)

CURRENT BUDGET
	Revenue	£m	£m	£m	Expenditure	£m	£m	£m

	Pre-Budget Tax Revenue			24,450	Pre-Budget Voted expenditure [per Estimates for the Public Services]			14,841
	Deduct:
	Income Tax reliefs:				Adjust for:
	changes in exemption limits, personal allowances,				Net revisions to Estimates (c)		62
	standard tax rate and standard bands	-700
	other Income Tax concessions	-28	-727		Add:
					Impact of Social Inclusion Measures
	VAT measures:	-157			Social Welfare improvements (d)	384
	Corporation Tax measures:	-8			Health Developments	181
	Capital Tax measures:	-15			Education and Science	10
					Other	9	583
	Stamp Duty measures	-20
	Excise measures:	-155	-354
					Impact of Non Social Inclusion Measures