Budget Statistics and Tables


Table 1

Summary of Current and Capital Budgets,1999 and 2000 and Projections for 2001 and 2002

 
     

1999

2000

2001

2002

     

Estimated

Post-Budget

Projection

Projection

     

Outturn

Estimate

   

Current Budget  

         
     

£m

£m

£m

£m

 

Current Expenditure

         
 

Gross Voted (Departmental Expenditure Voted by Dail)

 

13,478

14,678

15,470

16,097

 

Non-voted (Central Fund expenditure)

 

3,453

3,103

2,863

2,881

 

Expenditure from Social Insurance Fund

 

2,221

2,463

2,622

2,717

 

Gross Current Expenditure

 

19,152

20,244

20,954

21,696

             

less

Appropriations-in-aid (including PRSI)

Note 2

(3,516)

(4,203)

(4,289)

(4,364)

less

Departmental Balances

Note 3

(76)

(20)

-

-

             
 

Net Current Expenditure

Tables 4 and 4a

15,559

16,021

16,665

17,332

             
 

Current Receipts

         
 

Tax Revenue

Table 2

18,384

20,150

21,760

23,550

 

Non-Tax Revenue

Table 2

450

429

389

391

             
 

Total Current Receipts

 

18,834

20,579

22,149

23,941

             
 

Current Budget Surplus

 

3,275

4,558

5,484

6,610

             
             

Capital Budget  

         
             
 

Capital Expenditure

         
 

Gross Voted (Departmental Expenditure voted by Dail)

 

2,512

3,153

3,546

3,669

 

Non-voted (Expenditure under legislation)

 

1,261

90

100

103

 

Pre-funding of future pension liabilities

Note 4

2,999

1,785

696

752

less

Appropriations-in-aid

Note 2

(77)

(98)

(93)

(72)

             
 

Net Capital Expenditure

Tables 5 and 5a

6,694

4,930

4,249

4,452

             
             
 

Capital Resources

Note 5

4,519

1,981

939

825

             
             
 

Capital Budget Balance

 

(2,175)

(2,950)

(3,310)

(3,627)

             
             
 

General Contingency Provision

Note 6

-

-

(769)

(1,508)

             
             

Exchequer Surplus  

Note 7

1,100

1,609

1,405

1,475

             
             

General Government Surplus  

Note 8

907

879

2,061

2,294

             
 

GGSurplus as % of GDP

Note 8

1.4%

1.2%

2.5%

2.6%

             
             
 

GDP Value (ESA 95 basis) Note 8

 

66,850

74,025

81,000

87,900

Note that figures may not add due to rounding

Notes to Table 1

Note 1. The projections reflect:

(a) - the impact of the measures announced in the Budget 2000;

- under the expenditure heading, an overall net current expenditure envelope of 4% per annum for 2000 to 2002;

- unchanged interest rates;

(b) under the taxation heading a technical provision for further possible changes in both 2001 and 2002 in personal taxes costing £350 million in a full year - the level of tax changes in these years will be subject to review in the light of emerging economic conditions.

(c) a provision for the cost of reducing Corporation Tax rates by 4 percentage points in each of the years 2001 and 2002;

(d) a decrease in Capital Services Redemption Account assets of £120 million and £50 million in 2001 and 2002; respectively.

Note 2. 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 expenditures are contained in the Estimates for Public Services. PRSI receipts accrue to the Social Insurance Fund.

Note 3. 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.

Note 4. The Government has decided to set aside 1% of GNP annually for the pre-funding of part of the future cost of social welfare and public service pensions. In addition, part of the 1999 receipts from the sale of Telecom Eireann and all of the 2000 receipts will be dedicated to this purpose.

Note 5. The 2000 figure excludes the repayment of a loan of £100 million by the Insurance Compensation Fund which the Exchequer will repay to the Central Bank. This loan was advanced by the Central Bank to the Exchequer in 1985 for on-lending to the Insurance Compensation Fund for a 15 year term.

Note 6. This is a contingency provision against all budgetary costs which cannot be quantified at this stage.

Note 7. The 1999 outturn estimates are identical to the White Paper figures except for the Tax Revenue figure which is £1.7 million higher due to the additional Excise receipts as a consequence of the Budget changes.

Note 8. 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, £239 million is included in the 2000 Estimates which is not included in 1998 and earlier years. To allow a proper assessment of the annual average increase in current expenditure, £239 million must be removed from the 2000 figures.

 

1997

 

2000

 

Annual Average

 

Outturn

 

Estimate

 

Increase

 

£m

 

£m

   

Central Fund

3,691

 

3,103

 

-5.62%

Net Voted Departmental Expenditure

10,335

 

12,918

 

7.72%

Total Net Current Expenditure

14,026

 

16,021

 

4.53%

Less

         

Local Government Fund

   

239

   

Total Net Current Expenditure (adjusted)

14,026

 

15,782

 

4.01%

Table 1 euro

Summary of Current and Capital Budgets,1999 and 2000 and Projections for 2001 and 2002

 
 
     

1999

2000

2001

2002

     

Estimated

Post-Budget

Projection

Projection

     

Outturn

Estimate

   

Current Budget  

         
     

euro m

euro m

euro m

euro m

 

Current Expenditure

         
 

Gross Voted (Departmental Expenditure Voted by Dail)

 

17,113

18,637

19,643

20,439

 

Non-voted (Central Fund expenditure)

 

4,385

3,940

3,635

3,658

 

Expenditure from Social Insurance Fund

 

2,820

3,128

3,329

3,450

 

Gross Current Expenditure

 

24,317

25,705

26,607

27,548

             

less

Appropriations-in-aid (including PRSI)

Note 2

(4,465)

(5,337)

(5,446)

(5,541)

less

Departmental Balances

Note 3

(97)

(25)

(0)

(0)

             
 

Net Current Expenditure

Tables 4 and 4a

19,756

20,343

21,160

22,007

             
 

Current Receipts

         
 

Tax Revenue

Table 2

23,343

25,585

27,630

29,902

 

Non-Tax Revenue

Table 2

572

545

494

497

             
 

Total Current Receipts

 

23,915

26,130

28,123

30,399

 

Current Budget Surplus

 

4,159

5,788

6,963

8,393

Capital Budget  

         
 

Capital Expenditure

         
 

Gross Voted (Departmental Expenditure voted by Dail)

 

3,189

4,004

4,503

4,658

 

Non-voted (Expenditure under legislation)

 

1,601

114

127

131

 

Pre-funding of future pension liabilities

Note 4

3,808

2,266

884

 

less

Appropriations-in-aid

Note 2

(98)

(124)

(118)

(91)

 

Net Capital Expenditure

Tables 5 and 5a

8,500

6,260

5,395

5,653

 

Capital Resources

Note 5

5,738

2,515

1,193

1,047

             
             
 

Capital Budget Balance

 

(2,762)

(3,745)

(4,203)

(4,605)

             
             
 

General Contingency Provision

Note 6

(0)

(0)

(976)

(1,914)

Exchequer Surplus  

Note 7

1,397

2,043

1,785

1,873

General Government Surplus 

Note 8

1,151

1,116

2,617

2,913

 

GGSurplus as % of GDP

Note 8

1.4%

1.2%

2.5%

2.6%

 

GDP Value (ESA 95 basis) Note 8

 

84,882

93,992

102,849

111,610

Note that figures may not add due to rounding

Notes to Table 1

Note 1. The projections reflect:

(a) - the impact of the measures announced in the Budget 2000;

- under the expenditure heading, an overall net current expenditure envelope of 4% per annum for 2000 to 2002;

- unchanged interest rates;

(b) under the taxation heading a technical provision for further possible changes in both 2001 and 2002 in personal taxes costing 444 million euro in a full year - the level of tax changes in these years will be subject to review in the light of emerging economic conditions.

(c) a provision for the cost of reducing Corporation Tax rates by 4 percentage points in each of the years 2001 and 2002;

(d) a decrease in Capital Services Redemption Account assets of 152 million euro and 63 million euro in 2001 and 2002; respectively.

Note 2. 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 expenditures are contained in the Estimates for Public Services. PRSI receipts accrue to the Social Insurance Fund.

Note 3. 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.

Note 4. The Government has decided to set aside 1% of GNP annually for the pre-funding of part of the future cost of social welfare and public service pensions. In addition, part of the 1999 receipts from the sale of Telecom Eireann and all of the 2000 receipts will be dedicated to this purpose.

Note 5. The 2000 figure excludes the repayment of a loan of 127 million euro by the Insurance Compensation Fund which the Exchequer will repay to the Central Bank. This loan was advanced by the Central Bank to the Exchequer in 1985 for on-lending to the Insurance Compensation Fund for a 15 year term.

Note 6. This is a contingency provision against all budgetary costs which cannot be quantified at this stage.

Note 7. The 1999 outturn estimates are identical to the White Paper figures except for the Tax Revenue figure which is 2.2 million euro higher due to the additional Excise receipts as a consequence of the Budget changes.

Note 8. 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, 303 million euro is included in the 2000 Estimates which is not included in 1998 and earlier years. To allow a proper assessment of the annual average increase in current expenditure, 303 million euro must be removed from the 2000 figures.

 

1997

 

2000

 

Annual Average

 

Outturn

 

Estimate

 

Increase

 

euro m

 

euro m

   

Central Fund

4,687

 

3,940

 

-5.6%

Net Voted Departmental Expenditure

13,123

 

16,403

 

7.7%

Total Net Current Expenditure

17,809

 

20,343

 

4.5%

Less

         

Local Government Fund

   

303

   

Total Net Current Expenditure (adjusted)

17,809

 

20,039

 

4.0%

Table 2

Current Receipts 1999 to 2002

 
 

1999

2000

2001

2002

Estimated

 

Post-Budget

Projection

Projection

 

Outturn

Estimate

   

£m

£m

£m

£m

Tax Revenue          

Customs

143

149

157

164

Excise Duties (a)

3,127

3,355

3,606

3,850

Capital Taxes

491

536

540

576

Stamp Duties

705

854

935

986

Income Tax

6,220

6,499

6,682

7,086

Corporation Tax

2,687

3,127

3,608

4,096

Value-Added Tax

4,907

5,617

6,223

6,783

Agricultural Levies (EU)

10

9

9

9

Employment and Training Levy

94

4

-

-

Tax Receipts

18,384

20,150

21,760

23,550

Non-Tax Revenue  

       

Central Bank - Surplus Income

152

167

126

126

National Lottery Surplus

122

125

125

125

Interest on Loans & Dividends

103

62

62

63

Other Receipts

73

75

76

78

Total Non-Tax Revenue

450

429

389

391

Total Current Receipts  

18,834

20,579

22,149

23,941

(a) The 1999 outturn includes an addition £1.7 million over the White Paper figure which is the net impact in 1999 resulting from changes to excise duties from 2 December 1999.

Table 2 euro

Current Receipts 1999 to 2002

 
   

1999

 

2000

 

2001

 

2002

   

Estimated

 

Post-Budget

 

Projection

 

Projection

   

Outturn

 

Estimate

       
   

euro m

 

euro m

 

euro m

 

euro m

 

Tax Revenue

             

Customs

 

182

 

189

 

199

 

208

Excise Duties (a)

 

3,970

 

4,260

 

4,579

 

4,888

Capital Taxes

 

623

 

681

 

686

 

731

Stamp Duties

 

895

 

1,084

 

1,187

 

1,252

Income Tax

 

7,898

 

8,252

 

8,484

 

8,997

Corporation Tax

 

3,412

 

3,970

 

4,581

 

5,201

Value-Added Tax

 

6,231

 

7,132

 

7,902

 

8,613

Agricultural Levies (EU)

 

13

 

11

 

11

 

11

Employment and Training Levy

 

119

 

5

 

0

 

0

Tax Receipts

 

23,343

 

25,585

 

27,630

 

29,902

 

Non-Tax Revenue

             
 

Central Bank - Surplus Income

194

 

212

 

160

 

160

 

National Lottery Surplus

154

159

159

159
 

Interest on Loans & Dividends

131

79

78

80
 

Other Receipts

93

96

97

99
 

Total Non-Tax Revenue

572

545

494

497

Total Current Receipts  

23,915   26,130

28,123

30,399

(a) The 1999 outturn includes an addition 2.2 million euro over the White Paper figure which is the net impact in 1999 resulting from changes to excise duties from 2 December 1999.

Table 3

How gross current expenditure will be allocated

         
2000 Post-Budget       Percentage
        of Total
  £m £m   Gross
        Expenditure
         
Service of National Debt        
Interest 1842     9.1%
Sinking Funds 377     1.9%
Other debt management expenses 22     0.1%
    2,242   11.1%
         
Economic Services        
Industry and Labour 778     3.8%
Agriculture 765     3.8%
Fisheries, Forestry 71     0.4%
Tourism 65     0.3%
    1,679   8.3%
         
Infrastructure   67   0.3%
         
Social Services        
Health 3961     19.6%
Education 2820     13.9%
Social Welfare 5397     26.7%
Subsidies, etc 115     0.6%
    12,293   60.7%
         
Security   1,597   7.9%
         
Other   2,367   11.7%
         
         
Gross Expenditure   20,244   100.0%

Note that the figures may not add due to rounding

Table 3 euro

How gross current expenditure will be allocated

 
         

2000 Post-Budget

     

Percentage

       

of Total

 

euro m

euro m

 

Gross

       

Expenditure

         

Service of National Debt

       

Interest

2339

   

9.1%

Sinking Funds

479

   

1.9%

Other debt management expenses

28

   

0.1%

   

2,846

 

11.1%

         

Economic Services

       

Industry and Labour

988

   

3.8%

Agriculture

971

   

3.8%

Fisheries, Forestry

90

   

0.4%

Tourism

83

   

0.3%

   

2,132

 

8.3%

Infrastructure

 

85

 

0.3%

         

Social Services

       

Health

5029

   

19.6%

Education

3581

   

13.9%

Social Welfare

6853

   

26.7%

Subsidies, etc

146

   

0.6%

   

15,609

 

60.7%

         

Security

 

2,028

 

7.9%

         

Other

 

3,005

 

11.7%

Gross Expenditure

 

25,705

 

100.0%

Note that the figures may not add due to rounding

Table 4

Summary of Adjustments to 2000 Net Current Expenditure

 
   

2000

 

2000

Vote

Vote

Estimates on

Adjustments in

Revised

No.

 

Pre-Budget

the Budget

Estimates

   

basis (a)

   
   

£000

£000

£000

1

President's Establishment.

1,055

177

1,232

2

Houses of the Oireachtas and the European Parliament

41,512

 

41,512

3

Department of the Taoiseach

23,891

1,070

24,961

4

Ordnance Survey Ireland.

5,491

 

5,491

5

Central Statistics Office

20,486

 

20,486

6

Office of the Minister for Finance.

58,063

7,000

65,063

7

Superannuation and Retired Allowances.

112,694

 

112,694

8

Office of the Comptroller and Auditor General

3,876

 

3,876

9

Office of the Revenue Commissioners.

167,197

 

167,197

10

Office of Public Works

83,682

 

83,682

11

State Laboratory.

3,709

 

3,709

12

Secret Service

735

 

735

13

Office of the Attorney General

6,800

 

6,800

14

Office of the Director of Public Prosecutions

9,936

 

9,936

15

Valuation Office

5,249

 

5,249

16

Civil Service Commission

7,604

 

7,604

17

Office of the Ombudsman.

2,509

 

2,509

18

Chief State Solicitor's Office.

19,347

 

19,347

19

Office of the Minister for Justice, Equality and Law Reform

87,550

2,050

89,600

20

Garda Síochána.

644,288

 

644,288

21

Prisons

170,315

1,200

171,515

22

Courts.

35,670

 

35,670

23

Land Registry and Registry of Deeds

20,739

 

20,739

24

Charitable Donations and Bequests

285

 

285

25

Environment and Local Government.

391,068

1,150

392,218

26

Office of the Minister for Education and Science

138,101

-1,782

136,319

27

First Level Education

841,267

5,566

846,833

28

Second Level and Further Education.

979,460

-11,122

968,338

29

Third Level and Further Education.

660,408

-23,045

637,363

30

Marine and Natural Resources.

60,398

 

60,398

31

Agriculture, Food and Rural Development.

487,969

 

487,969

32

Public Enterprise.

144,333

600

144,933

33

Health and Children .

3,243,931

-51,900

3,192,031

34

Enterprise, Trade and Employment.

704,030

-126,064

577,966

35

Tourism, Sport and Recreation.

114,737

3,500

118,237

36

Defence

478,065

190

478,255

37

Army Pensions.

84,800

 

84,800

38

Foreign Affairs.

82,611

730

83,341

39

International Co-operation.

137,725

 

137,725

40

Social, Community and Family Affairs.

2,754,997

143,060

2,898,057

41

An Comhairle Ealaion

30,500

 

30,500

42

An Roinn Ealaion Oidreachta, Gaeltachta agus Oilean.

95,412

813

96,225

43

National Gallery.

2,500

 

2,500

 

Administrative Budget Carryover

-

20,000

20,000

         
         
 

Total Net Voted Expenditure (b)

12,964,995

-26,807

12,938,188

         

Less

Departmental Balances (c)

 

-20,000

-20,000

         
 

Exchequer Payments towards Voted Expenditure (d)

12,964,995

-46,807

12,918,188

         

Plus

Non-voted Current Expenditure (i.e. Central Fund)

3,102,933

 

3,102,933

         
 

Net Current Expenditure (e)

16,067,928

-46,807

16,021,121

(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.

(c) 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

d) Certain ESF grants expected in 1999 will not be received until 2000, giving a saving on Education, Enterprise, Trade and Employment and Health. The estimate for Enterprise, Trade and Employment also takes account of extra receipts from the new Training Fund. The estimate for Health and Children takes account of £132 million additional receipts as a result of the changes in Excise Duty on tobacco.

(e) The above projections make no provision for the cost of any post-Partnership 2000 pay agreement or for other spending measures which might arise from a new National Agreement.

Table 4 euro

Summary of Adjustments to 2000 Net Current Expenditure

 
   

2000

 

2000

Vote

Vote

Estimates on

Adjustments in

Revised

   

Pre-Budget

the Budget

Estimates

No.

 

basis (a)

   
   

euro 000s

euro 000s

euro 000s

1

President's Establishment.

1,340

225

1,564

2

Houses of the Oireachtas and the European Parliament

52,709

 

52,709

3

Department of the Taoiseach

30,335

1,359

31,694

4

Ordnance Survey Ireland.

6,972

 

6,972

5

Central Statistics Office

26,012

 

26,012

6

Office of the Minister for Finance.

73,725

8,888

82,613

7

Superannuation and Retired Allowances.

143,092

 

143,092

8

Office of the Comptroller and Auditor General

4,922

 

4,922

9

Office of the Revenue Commissioners.

212,296

 

212,296

10

Office of Public Works

106,254

 

106,254

11

State Laboratory.

4,709

 

4,709

12

Secret Service

933

 

933

13

Office of the Attorney General

8,634

 

8,634

14

Office of the Director of Public Prosecutions

12,616

 

12,616

15

Valuation Office

6,665

 

6,665

16

Civil Service Commission

9,655

 

9,655

17

Office of the Ombudsman.

3,186

 

3,186

18

Chief State Solicitor's Office.

24,566

 

24,566

19

Office of the Minister for Justice, Equality and Law Reform

111,166

2,603

113,769

20

Garda Síochána.

818,077

 

818,077

21

Prisons

216,255

1,524

217,779

22

Courts.

45,292

 

45,292

23

Land Registry and Registry of Deeds

26,333

 

26,333

24

Charitable Donations and Bequests

362

 

362

25

Environment and Local Government.

496,554

1,460

498,014

26

Office of the Minister for Education and Science

175,352

-2,263

173,089

27

First Level Education

1,068,189

7,067

1,075,256

28

Second Level and Further Education.

1,243,658

-14,122

1,229,536

29

Third Level and Further Education.

838,545

-29,261

809,284

30

Marine and Natural Resources.

76,690

 

76,690

31

Agriculture, Food and Rural Development.

619,593

 

619,593

32

Public Enterprise.

183,265

762

184,027

33

Health and Children .

4,118,943

-65,899

4,053,043

34

Enterprise, Trade and Employment.

893,934

-160,068

733,865

35

Tourism, Sport and Recreation.

145,686

4,444

150,130

36

Defence

607,017

241

607,259

37

Army Pensions.

107,674

 

107,674

38

Foreign Affairs.

104,894

927

105,821

39

International Co-operation.

174,875

 

174,875

40

Social, Community and Family Affairs.

3,498,125

181,649

3,679,773

41

An Comhairle Ealaion

38,727

 

38,727

42

An Roinn Ealaion Oidreachta, Gaeltachta agus Oilean.

121,148

1,032

122,181

43

National Gallery.

3,174

 

3,174

 

Administrative Budget Carryover

 

25,395

25,395

         
         
 

Total Net Voted Expenditure (b)

16,462,148

-34,038

16,428,110

         

Less

Departmental Balances (c)

 

-25,395

-25,395

         
 

Exchequer Payments towards Voted Expenditure (d)

16,462,148

-59,433

16,402,715

         

Plus

Non-voted Current Expenditure (i.e. Central Fund)

3,939,912

 

3,939,912

         
 

Net Current Expenditure (e)

20,402,060

-59,433

20,342,627

(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.

(c) 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

d) Certain ESF grants expected in 1999 will not be received until 2000, giving a saving on Education, Enterprise, Trade and Employment and Health. The estimate for Enterprise, Trade and Employment also takes account of extra receipts from the new Training Fund. The estimate for Health and Children takes account of 168 million euro additional receipts as a result of the changes in Excise Duty on tobacco.

(e) The above projections make no provision for the cost of any post-Partnership 2000 pay agreement or for other spending measures which might arise from a new National Agreement.

Table 4A

Current Expenditure Projection 2001- 2002

 
 

2001

2002

     

MINISTERIAL GROUP

Net

Net

 

£000

£000

     

01 Taoiseach

51,348

32,839

     

02 Finance.

544,386

554,830

     

03 Public Enterprise.

147,211

149,649

     

04 Justice, Equality & Law Reform.

926,446

935,170

     

05 Environment and Local Government.

420,921

430,838

     

06 Education and Science.

2,807,103

2,882,951

     

07 Marine and Natural Resources

60,099

61,549

     

08 Agriculture, Food and Rural Development.

464,246

486,678

     

09 Enterprise, Trade & Employment

638,197

668,176

     

10 Tourism, Sport & Recreation

86,632

108,470

     

11 Defence

600,250

571,295

     

12 Foreign Affairs

233,373

237,716

     

13 Social, Community & Family Affairs

3,093,710

3,199,164

     

14 Health & Children

3,490,888

3,691,609

     

15 An Roinn Ealaion Oidreachta, Gaeltachta agus Oilean.

130,512

132,137

     

Unallocated current expenditure (a).

107,178

307,229

     

Total Voted Expenditure (b)

13,802,500

14,450,300

     

plus Non-voted Current Expenditure (i.e. Central Fund).

2,862,500

2,881,300

     

Net Current Expenditure (c).

16,665,000

17,331,600

(a) This is the amount within the limits of 4% average annual growth in net current expenditure which is available for allocation across Vote Groups above the projected expenditure for those groups on a "no-policy change" basis as shown in this table.

(b) This is the net voted current expenditure total consistent with the Governments limit of a 4% average annual increase in Net Current Expenditure (i.e. net voted plus non-voted current expenditure)

(c) The above projections make no provision for the cost of any post-Partnership 2000 agreement or for other spending measures which might arise from a New National Agreement.

Table 4a euro

Current expenditure projections -2001 and 2002

 
 

2001

2002

     

MINISTERIAL GROUP

Net

Net

 

euro 000s

euro 000s

     

01 Taoiseach

65,199

41,697

     

02 Finance.

691,228

704,489

     

03 Public Enterprise.

186,919

190,015

     

04 Justice, Equality & Law Reform.

1,176,344

1,187,421

     

05 Environment and Local Government.

534,459

547,051

     

06 Education and Science.

3,564,286

3,660,593

     

07 Marine and Natural Resources

76,310

78,151

     

08 Agriculture, Food and Rural Development.

589,471

617,954

     

09 Enterprise, Trade & Employment

810,343

848,409

     

10 Tourism, Sport & Recreation

110,000

137,728

     

11 Defence

762,160

725,395

     

12 Foreign Affairs

296,323

301,837

     

13 Social, Community & Family Affairs

3,928,201

4,062,100

     

14 Health & Children

4,432,513

4,687,377

     

15 An Roinn Ealaion Oidreachta, Gaeltachta agus Oilean.

165,716

167,779

     

Unallocated current expenditure (a).

136,088

390,100

     

Total Voted Expenditure (b)

17,525,560

18,348,096

     

plus Non-voted Current Expenditure (i.e. Central Fund).

3,634,625

3,658,496

     

Net Current Expenditure (c).

21,160,185

22,006,592

(a) This is the amount within the limits of 4% average annual growth in net current expenditure which is available for allocation across Vote Groups above the projected expenditure for those groups on a "no-policy change" basis as shown in this table.

(b) This is the net voted current expenditure total consistent with the Governments limit of a 4% average annual increase in Net Current Expenditure (i.e. net voted plus non-voted current expenditure)

(c) The above projections make no provision for the cost of any post-Partnership 2000 agreement or for other spending measures which might arise from a New National Agreement.

Table 5

Summary of adjustments to 2000 Capital Expenditure

 
   

2000

 

2000

Vote

Vote

Estimates on

Adjustments in

Revised

No.

 

Pre-Budget

the Budget

Estimates

   

basis (a)

   
   

£000

£000

£000

         

3

Department of the Taoiseach

12,500

1,000

13,500

4

Ordnance Survey Ireland.

1,700

 

1,700

5

Central Statistics Office

822

 

822

6

Office of the Minister for Finance.

61,542

 

61,542

9

Office of the Revenue Commissioners

10,825

 

10,825

10

Office of Public Works

108,893

2,500

111,393

19

Office of the Minister for Justice, Equality and Law Reform.

11,970

 

11,970

20

Garda Síochána.

27,298

 

27,298

21

Prisons

28,742

 

28,742

22

Courts.

21,520

 

21,520

25

Environment and Local Government.

1,228,536

9,600

1,238,136

26

Office of the Minister for Education and Science

95,642

 

95,642

27

First Level Education.

83,775

2,000

85,775

28

Second Level and Further Education.

100,000

3,375

103,375

29

Third Level and Further Education

134,500

 

134,500

30

Marine and Natural Resources.

63,770

4,000

67,770

31

Agriculture, Food and Rural Development.

104,051

 

104,051

32

Public Enterprise.

265,546

1,000

266,546

33

Health and Children

230,000

1,000

231,000

34

Enterprise, Trade and Employment.

249,470

267

249,737

35

Tourism, Sport and Recreation.

60,314

200

60,514

36

Defence

26,125

50

26,175

38

Foreign Affairs.

1,500

512

2,012

40

Social, Community and Family Affairs

6,365

 

6,365

41

An Comhairle Ealaion

4,000

 

4,000

42

An Roinn Ealaion Oidreachta, Gaeltachta agus Oilean.

86,245

100

86,345

43

National Gallery.

3,750

 

3,750

44

Flood Relief.

161

 

161

         
 

Total Net Voted Capital (b)

3,029,562

25,604

3,055,166

         

Plus

Non-voted Exchequer Capital

90,013

 

90,013

         

Plus

Pre-funding of future pension liabilities

1,785,000

 

1,785,000

         
 

Total expenditure

4,904,575

25,604

4,930,179

(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 maybe retained by a Department or Office to offset expenses instead of being paid into the Exchequer Account of the Central Fund

Table 5 euro

Summary of adjustments to 2000 Capital Expenditure

   

2000

 

2000

Vote

Vote

Estimates on

Adjustments in

Revised

No.

 

Pre-Budget

the Budget

Estimates

   

basis (a)

   
   

euro 000

euro 000

euro 000

         

3

Department of the Taoiseach

15,872

1,270

17,141

4

Ordnance Survey Ireland.

2,159

 

2,159

5

Central Statistics Office

1,044

 

1,044

6

Office of the Minister for Finance.

78,142

 

78,142

9

Office of the Revenue Commissioners

13,745

 

13,745

10

Office of Public Works

138,266

3,174

141,440

19

Office of the Minister for Justice, Equality and Law Reform.

15,199

 

15,199

20

Garda Síochána.

34,661

 

34,661

21

Prisons

36,495

 

36,495

22

Courts.

27,325

 

27,325

25

Environment and Local Government.

1,559,919

12,189

1,572,108

26

Office of the Minister for Education and Science

121,440

 

121,440

27

First Level Education.

106,372

2,539

108,912

28

Second Level and Further Education.

126,974

4,285

131,259

29

Third Level and Further Education

170,780

 

170,780

30

Marine and Natural Resources.

80,971

5,079

86,050

31

Agriculture, Food and Rural Development.

132,118

 

132,118

32

Public Enterprise.

337,174

1,270

338,444

33

Health and Children

292,040

1,270

293,309

34

Enterprise, Trade and Employment.

316,762

339

317,101

35

Tourism, Sport and Recreation.

76,583

254

76,837

36

Defence

33,172

63

33,235

38

Foreign Affairs.

1,905

650

2,555

40

Social, Community and Family Affairs

8,082

 

8,082

41

An Comhairle Ealaion

5,079

 

5,079

42

An Roinn Ealaion Oidreachta, Gaeltachta agus Oilean.

109,509

127

109,636

43

National Gallery.

4,762

 

4,762

44

Flood Relief.

204

 

204

         
 

Total Net Voted Capital (b)

3,846,750

32,510

3,879,261

         

Plus

Non-voted Exchequer Capital

114,293

 

114,293

         

Plus

Pre-funding of future pension liabilities

2,266,482

 

2,266,482

         
 

Total expenditure

6,227,526

32,510

6,260,036

         

(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 maybe retained by a Department or Office to offset expenses instead of being paid into the Exchequer Account of the Central Fund

Table 6

EXPLAINATION OF NET DIFFERENCE BETWEEN EXCHEQUER SURPLUS AND GENERAL GOVERNMENT SURPLUS.

The Exchequer Surplus is the traditional domestic budgetary aggregate which measures Central Governments 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 (CGB) measures fiscal performance of all arms of Government i.e. Central Government, Local Authorities, Health Boards, Vocational Educational Committees, non-commerical state sponsored bodies, as well as funds such as the social insurance fund which are managed by Central Government Departments. It thus provides a more accurate assesment of the underlying fiscal performance.  However, it does not reflex the position of commerical State sponsored bodies as these agencies are classified as being outside the General Government Sector.

The CGB is calculated in accordance with ESA95, a consistence standard, developed by the EU to faciliate budgetary comprasions between EU Member States in accordance with there obligations under the Maastricht Treaty.

Details of the variation between the Exchequer and the General Government measures are set out below.

 
 

1999

2000

2001

2002

Data are in IR£ million

Estimated

Post-Budget

Projection

Projection

 

Outturn

Estimate

   
         

Exchequer Surplus

1,100

1,609

1,405

1,475

         

Interest adjustments (a)

338

78

28

48

         

Exclude equity and loan transactions (b)

-3,661

-1,069

16

17

         

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

-32

-

-

-

         

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

-78

-36

2

-

         

Accrual Adjustments (d)

-30

 

-

-

         

Adjustment to reflect the impact of pre-funding of futures pensions liabilities (e)

       

Payment into Temporary Holding Fund in 1999 and 2 permanent funds from 2000

2,999

1,785

693

746

Impact of establishment of Public Service Pension Fund in 2000

 

-1,595

-231

-249

         

Net (Borrowing)/Surplus of Central Government

636

772

1,913

2,037

         

Net Surplus of the Social Insurance Fund

232

107

148

257

         

Net (Borrowing)/Surplus of Local Authorities

39

-

-

-

         

General Government Surplus

907

879

2,061

2,294

         

Net Difference between Exchequer Surplus/Deficit and GGS/(Deficit)

-193

-730

656

819

(a) This adjustment reflects the requirement, under ESA 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 purposes of calculating the General Government Surplus.

(b) Equity and loan transactions are excluded from the General Government Surplus on the basis that they affect the composition but not the level of assets and liablilities. The proceeds from the sale of shares in Telecom Eireann, and the expected receipts in 2000, do not affect the General Government Surplus as this is treated as a financial transaction under ESA conventions and is not counted as income of the Government Sector.

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

(d) This adjustment is required in respect of certain property transactions recorded on an accruals basis in calculating the General Government Surplus.

(e) The adjustment for pre-funding of further pensions liabilities is made because the Temorary Holding Fund (which is due to be established in 1999) is part of the General Government Sector and tranactions within the Sector do not impact on GGB. Legislation is due to be introduced in 2000, which will dissolve the Temporary Holding Fund, and the balance in the fund will be paid in to two permanant funds which will be established - a Social Welfare Reserve Fund and the Public Service Pensions Fund.  It is expected that the Social Welfare Reserve Fund (two-thirds of the provision) will be part of the General Government Sector where as the Public Service Pension Fund (one-third of the total) will be outside the Sector.  The figure quoted above for 2000 includes an adjustments of £1 billion (one-third of the £2.999 billion) which is the transfer to the Public Service Pension Fund. It also includes the impact of one-third of the provision for pre-funding in 2000 (£1.785 billion).

Table 6 euro

EXPLAINATION OF NET DIFFERENCE BETWEEN EXCHEQUER SURPLUS AND GENERAL GOVERNMENT SURPLUS.

The Exchequer Surplus is the traditional domestic budgetary aggregate which measures Central Governments 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 (CGB) measures fiscal performance of all arms of Government i.e. Central Government, Local Authorities, Health Boards, Vocational Educational Committees, non-commerical state sponsored bodies, as well as funds such as the social insurance fund which are managed by Central Government Departments. It thus provides a more accurate assesment of the underlying fiscal performance.  However, it does not reflex the position of commerical State sponsored bodies as these agencies are classified as being outside the General Government Sector.

The CGB is calculated in accordance with ESA95, a consistence standard, developed by the EU to faciliate budgetary comprasions between EU Member States in accordance with there obligations under the Maastricht Treaty.

Details of the variation between the Exchequer and the General Government measures are set out below.

 
 

1999

2000

2001

2002

Data are in million euros

Estimated

Post-Budget

Projection

Projection

 

Outturn

Estimate

   

Exchequer Surplus

1,397

2,043

1,785

1,873

Interest adjustments (a)

429

99

36

61

Exclude equity and loan transactions (b)

-4,649

-1,357

20

22

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

-41

     

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

-99

-46

3

 

Accrual Adjustments (d)

-38

     

Adjustment to reflect the impact of pre-funding of futures pensions liabilities (e) Payment into Temporary Holding Fund in 1999 and 2 permanent funds from 2000

       

3,808

2,266

880

947

Impact of establishment of Public Service Pension Fund in 2000

 

-2,025

-293

-316

Net (Borrowing)/Surplus of Central Government

807

980

2,430

2,587

         

Net Surplus of the Social Insurance Fund

295

136

188

326

Net (Borrowing)/Surplus of Local Authorities

50

     

General Government Surplus

1,151

1,116

2,617

2,913

Net Difference between Exchequer Surplus/Deficit and GGS/(Deficit)

-245

-927

833

1,040

(a) This adjustment reflects the requirement, under ESA 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 purposes of calculating the General Government Surplus.

(b) Equity and loan transactions are excluded from the General Government Surplus on the basis that they affect the composition but not the level of assets and liablilities. The proceeds from the sale of shares in Telecom Eireann, and the expected receipts in 2000, do not affect the General Government Surplus as this is treated as a financial transaction under ESA conventions and is not counted as income of the Government Sector.

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

(d) This adjustment is required in respect of certain property transactions recorded on an accruals basis in calculating the General Government Surplus.

(e) The adjustment for pre-funding of further pensions liabilities is made because the Temorary Holding Fund (which is due to be established in 1999) is part of the General Government Sector and tranactions within the Sector do not impact on GGB. Legislation is due to be introduced in 2000, which will dissolve the Temporary Holding Fund, and the balance in the fund will be paid in to two permanant funds which will be established - a Social Welfare Reserve Fund and the Public Service Pensions Fund.  It is expected that the Social Welfare Reserve Fund (two-thirds of the provision) will be part of the General Government Sector where as the Public Service Pension Fund (one-third of the total) will be outside the Sector.  The figure quoted above for 2000 includes an adjustments of 1.27 billion euro (one-third of the 3.8 billion euro) which is the transfer to the Public Service Pension Fund. It also includes the impact of one-third of the provision for pre-funding in 2000 (2.3 billion euro).

Table 7

Explanatory table of Budget 2000(a)

 
CURRENT BUDGET                  
 

Revenue

£m

£m

£m

 

Expenditure

£m

£m

£m

 

Pre-Budget Tax Revenue

 

20,475.0

   

Pre-Budget Voted expenditure [per Estimates

     
           

for the Public Services (Abridged Version)]

 

12,965.0

 
 

Deduct:

               
 

Income Tax reliefs:

       

Adjust for:

     
 

. changes in exemption limits, personal allowances,

       

Net revisions to Estimates (c)

 

-88.6

 
 

standard tax rate and standard bands

-509.4

             
 

. other Income Tax concessions

-34.3

-543.7

   

Add:

     
           

Impact of Social Inclusion Measures

     
 

VAT measures:

-3.6

     

Social Welfare improvements (d)

138.1

   
 

Corporation Tax measures:

-7.2

     

Health Developments

45.5

   
 

Capital Tax measures:

-15.8

     

Education and Science

7.5

   
           

Other

16.9

208.0

 
 

Abolish Travel Tax:

-20.0

             
 

Excise measures:

-10.8

-57.4

           
           

Add:

     
 

Other measures:

-0.8

-0.8

   

Transfer of Excise Duties to Health Vote:

-132.0

   
           

. Increase levy threshold by £500

3.8

   
           

Training Fund to Enterprise Trade and Employment Vote:

-105.0

-233.2

 
 

Net effect on tax projections of tax and

               
 

spending changes (b)

 

276.8

           
                   
           

Other Health Service Developments

 

30.8

 
  Post-Budget Tax Revenue  

20,150.0

         
           

Miscellaneous:

 

56.2

 
           

Estimated Departmental Balances (e)

 

-20.0

 
 

Non-Tax Revenue

   

429.3

         
           

Voted Expenditure on post-Budget basis

   

12,918.2

           

Non-voted (compulsory expenditure

     
           

charged directly on Central Fund)

   

3,102.9

 

Post-Budget Current Revenue

   

20,579

 

Total Current Expenditure on post-Budget basis

   

16,021.1

                   
CURRENT BUDGET SURPLUS                

4,558

CAPITAL BUDGET DEFICIT                

(2,950)

EXCHEQUER SURPLUS                

1,609

(a) This table shows the effects of the implementation of the Budget day measures on the pre-Budgetary position shown in the White Paper on Receipts and Expenditure.

(b) The Budget Measures have an impact on the economy with changes in consumption and investment patterns etc. leading to additional tax buoyancy. It is estimated that this buoyancy will result in an additional £276.8 million accruing to the Exchequer.

(c) The net total of non-Budget day revisions (both increases and decreases) to the Estimates. The main change results from the delayed receipt of European Social Fund payments in respect of 1999 into the Exchequer in 2000.

(d) The full Department of Social, Community and Family Affairs expenditure in respect of the social welfare package in this Budget is £398.4 million. In the year 2000, the total gross cost of the package is £231.34 million of which £138.06 million is funded from the Exchequer and £93.28 million is met from the Social Insurance Fund.

(e) Departmental balances are those amounts issued from 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. They have no effect on Departmental spending which is governed by the allocation in the Estimates for Public Services.

Table 7 euro

Explanatory Table Of Budget 2000(a)

 

CURRENT BUDGET  

               
 

Revenue

euro 000

euro 000

euro 000

 

Expenditure

euro 000

euro 000

euro 000

 

Pre-Budget Tax Revenue

 

25,997.9

   

Pre-Budget Voted expenditure [per Estimates

     
           

for the Public Services (Abridged Version)]

 

16,462.1

 
 

Deduct:

               
 

Income Tax reliefs:

       

Adjust for:

     
 

. changes in exemption limits, personal allowances,

       

Net revisions to Estimates (c)

 

-112.5

 
 

standard tax rate and standard bands

-646.8

             
 

. other Income Tax concessions

-43.6

-690.4

   

Add:

     
           

Impact of Social Inclusion Measures

     
 

VAT measures:

-4.6

     

Social Welfare improvements (d)

175.3

   
 

Corporation Tax measures:

-9.1

     

Health Developments

57.8

   
 

Capital Tax measures:

-20.1

     

Education and Science

9.5

   
                   
 

Abolish Travel Tax:

-25.4

     

Other

21.5

264.1

 
 

Excise measures:

-13.7

-72.8

           
           

Add:

     
           

Transfer of Excise Duties to Health Vote:

-167.6

   
           

. Increase levy threshold by £500

4.8

   
 

Other measures:

-1.0

-1.0

   

Training Fund to Enterprise Trade and Employment Vote:

-133.3

-296.1

 
                   
 

Net effect on tax projections of tax and

               
 

spending changes (b)

 

351.5

           
           

Other Health Service Developments

 

39.1

 
 

Post-Budget Tax Revenue

   

25,585.2

         
           

Miscellaneous:

 

71.4

 
           

Estimated Departmental Balances (e)

 

-25.4

 
 

Non-Tax Revenue

   

545.1

         
           

Voted Expenditure on post-Budget basis

   

16,402.7

           

Non-voted (compulsory expenditure

     
           

charged directly on Central Fund)

   

3,939.9

                   
 

Post-Budget Current Revenue

   

26,130

 

Total Current Expenditure on post-Budget basis

   

20,342.6

                   

CURRENT BUDGET SURPLUS  

             

5,788

CAPITAL BUDGET DEFICIT  

             

(3,745)

EXCHEQUER SURPLUS  

             

2,043

(a) This table shows the effects of the implementation of the Budget day measures on the pre-Budgetary position shown in the White Paper on Receipts and Expenditure.

(b) The Budget Measures have an impact on the economy with changes in consumption and investment patterns etc. leading to additional tax buoyancy. It is estimated that this buoyancy will result in an additional 351 million euro accruing to the Exchequer.

(c) The net total of non-Budget day revisions (both increases and decreases) to the Estimates. The main change results from the delayed receipt of European Social Fund payments in respect of 1999 into the Exchequer in 2000.

(d) The full Department of Social, Community and Family Affairs expenditure in respect of the social welfare package in this Budget is 506 million euro. In the year 2000, the total gross cost of the package is 294 million euro of which175 million euro  is funded from the Exchequer and 118 million euro is met from the Social Insurance Fund.

(e) Departmental balances are those amounts issued from 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. They have no effect on Departmental spending which is governed by the allocation in the Estimates for Public Services.