|
TABLE 1
|
|
|
|
TOTAL RECEIPTS AND EXPENDITURE
|
|
|
|
|
|
|
|
Reference
|
2002
|
2003
|
|
|
|
€000
|
€000
|
|
Receipts
|
|
|
|
|
Current
|
Table 2
|
31,502,500
|
31,478,100
|
|
Capital
|
Table 2
|
1,575,600
|
1,276,400
|
|
|
|
|
|
|
Total
|
|
33,078,100
|
32,754,500
|
|
|
|
|
|
|
Expenditure
|
|
|
|
|
Current
|
Table 2
|
26,344,792
|
28,076,283
|
|
Capital
|
Table 2
|
6,872,790
|
6,681,479
|
|
|
|
|
|
|
Total
|
|
33,217,582
|
34,757,762
|
|
|
|
|
|
|
Exchequer Surplus (Deficit)
|
|
-139,482
|
-2,003,262
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
CORRESPONDING GENERAL GOVERNMENT BALANCE
|
|
|
|
|
|
|
|
|
2002
|
2003
|
|
|
|
€000
|
€000
|
|
|
|
|
|
|
General Government Balance
|
|
-403,000
|
-642,000
|
|
% of GDP
|
|
-0.3%
|
-0.5%
|
|
|
|
|
|
|
TABLE 2
|
|
|
|
DETAILS OF TOTAL RECEIPTS AND EXPENDITURE
|
|
Estimate of Receipts and Expenditure - CURRENT
|
Reference
|
2002
|
2003
|
|
|
|
€000
|
€000
|
|
Receipts
|
|
|
|
|
Tax Revenue
|
Note 1, Page 5
|
29,330,000
|
30,475,000
|
|
Non-Tax Revenue
|
Note 2, Page 5
|
2,172,500
|
1,003,100
|
|
Total
|
|
31,502,500
|
31,478,100
|
|
|
|
|
|
|
Expenditure
|
|
|
|
|
Voted (Departmental Expenditure Voted annually by the Dáil)
|
Note 3, Page 6
|
23,424,992
|
24,394,683
|
|
Non-voted (Non-discretionary expenditure charged directly on the Central Fund)
|
|
|
|
|
Sinking Fund *
|
Note 4, Page 7
|
476,000
|
480,800
|
|
Other Non-voted Current Expenditure
|
Note 4, Page 7
|
2,443,800
|
3,200,800
|
|
Total
|
|
26,344,792
|
28,076,283
|
|
|
|
|
|
|
Surplus (Deficit) on Current Account
|
|
5,157,708
|
3,401,817
|
|
|
|
|
|
|
Estimate of Receipts and Expenditure - CAPITAL
|
|
|
|
|
|
|
|
|
|
Receipts
|
|
|
|
|
Sinking Fund *
|
|
476,000
|
480,800
|
|
Other capital receipts
|
Note 5, Page 7
|
1,099,600
|
795,600
|
|
Total
|
|
1,575,600
|
1,276,400
|
|
|
|
|
|
|
Expenditure
|
|
|
|
|
Voted (Departmental Expenditure Voted annually by the D‡il)
|
Note 6, Page 8
|
5,557,692
|
5,268,532
|
|
Non-voted (Expenditure charged directly under particular legislation)
|
Note 7, Page 8
|
1,315,098
|
1,412,947
|
|
Total
|
|
6,872,790
|
6,681,479
|
|
|
|
|
|
|
Surplus (Deficit) on Capital Account
|
|
-5,297,190
|
-5,405,079
|
|
|
|
|
|
|
Exchequer Surplus (Deficit)
|
|
-139,482
|
-2,003,262
|
|
|
|
|
|
|
|
|
|
|
|
* The Sinking Fund provision is a transfer from the current account to the capital
account.
|
|
NOTE 1.
|
Tax Revenue
|
|
|
|
|
2002
|
2003
|
|
|
€000
|
€000
|
|
|
|
|
|
Customs
|
133,000
|
141,000
|
|
Excise
|
4,405,000
|
4,492,000
|
|
Capital Gains Tax*
|
582,000
|
650,000
|
|
Capital Acquisitions Tax
|
148,000
|
150,000
|
|
Stamp Duties
|
1,140,000
|
1,136,000
|
|
Income Tax
|
9,106,000
|
9,272,000
|
|
Corporation Tax
|
4,925,000
|
5,042,000
|
|
Value-Added Tax
|
8,870,000
|
9,587,000
|
|
Levies
|
21,000
|
5,000
|
|
|
|
|
|
Total
|
29,330,000
|
30,475,000
|
|
|
|
|
|
|
|
|
|
NOTE 2.
|
|
|
|
|
|
Non-Tax Revenue
|
|
|
|
|
2002
|
2003
|
|
|
€000
|
€000
|
|
|
|
|
|
Central Bank - Surplus Income
|
530,600
|
575,000
|
|
Accrued Public Moneys from the Issue of Coin
|
370,000
|
80,000
|
|
Proceeds from Banknote Receipts related to Euro Changeover
|
240,000
|
0
|
|
National Lottery Surplus
|
168,000
|
177,000
|
|
Dividends
|
44,300
|
30,000
|
|
|
|
|
|
Interest on Loans
|
|
|
|
Local Loans Fund
|
10,200
|
8,000
|
|
Other Loans
|
800
|
700
|
|
|
|
|
|
Other Receipts
|
|
|
|
Transfer from Social Insurance Fund
|
635,000
|
0
|
|
Passport and Consular Fees
|
26,000
|
28,600
|
|
Court, Land Registry Fees, Fines, etc.
|
96,000
|
98,500
|
|
ODTR Receipts
|
10,400
|
100
|
|
Refund of EU Budget Contribution
|
30,700
|
0
|
|
Royalties from Marathon Petroleum
|
7,500
|
5,200
|
|
Miscellaneous
|
3,000
|
0
|
|
|
|
|
|
Total
|
2,172,500
|
1,003,100
|
|
|
|
|
|
* The CGT figure is subject to change depending on actual CGT receipts received
in November- the month in which 60% of CGT is paid.
|
|
|
|
|
|
NOTE 3.
|
|
|
|
|
|
Voted Current Expenditure
|
|
Vote
|
2002
|
2003
|
|
No. Service
|
€000
|
€000
|
|
1 President's Establishment
|
1,985
|
1,955
|
|
2 Houses of the Oireachtas and the European Parliament
|
77,208
|
76,797
|
|
3 Department of the Taoiseach
|
32,349
|
23,641
|
|
4 Central Statistics Office.
|
53,713
|
30,911
|
|
5 Office of the Comptroller and Auditor General
|
6,191
|
6,614
|
|
6 Office of the Minister for Finance
|
91,438
|
89,563
|
|
7 Superannuation and Retired Allowances
|
171,444
|
198,623
|
|
8 Office of the Revenue Appeals Commissioners
|
|
560
|
|
9 Office of the Revenue Commissioners
|
262,727
|
272,536
|
|
10 Office of Public Works
|
162,674
|
165,931
|
|
11 State Laboratory
|
6,292
|
6,229
|
|
12 Secret Service.
|
450
|
831
|
|
13 Office of the Attorney General
|
11,902
|
13,234
|
|
14 Office of the Director of Public Prosecutions
|
24,882
|
28,770
|
|
15 Valuation Office
|
8,097
|
8,586
|
|
16 Civil Service Commission
|
10,796
|
10,020
|
|
17 Office of the Ombudsman
|
5,021
|
4,332
|
|
18 Chief State Solicitor's Office
|
28,831
|
29,337
|
|
19 Justice, Equality and Law Reform 1
|
206,373
|
292,075
|
|
20 Garda S’och‡na
|
911,098
|
911,531
|
|
21 Prisons
|
286,830
|
282,320
|
|
22 Courts
|
57,159
|
57,648
|
|
23 Land Registry and Registry of Deeds
|
28,222
|
28,730
|
|
24 Charitable Donations and Bequests
|
401
|
405
|
|
25 Environment and Local Government 1 2
|
719,270
|
666,057
|
|
26 Office of the Minister for Education and Science
|
274,822
|
304,373
|
|
27 First-Level Education
|
1,488,450
|
1,639,375
|
|
28 Second-Level and Further Education
|
1,694,384
|
1,762,149
|
|
29 Third-Level and Further Education
|
1,223,686
|
1,244,478
|
|
30 Communications, Marine and Natural Resources 2
|
128,805
|
159,433
|
|
31 Agriculture and Food 2
|
810,444
|
800,860
|
|
32 Transport 2
|
338,625
|
368,995
|
|
33 Health and Children
|
6,693,286
|
7,128,305
|
|
34 Enterprise, Trade and Employment
|
866,117
|
750,105
|
|
35 Arts, Sport and Tourism 2
|
215,048
|
227,345
|
|
36 Defence
|
669,643
|
681,270
|
|
37 Army Pensions
|
134,339
|
143,908
|
|
38 Foreign Affairs
|
156,198
|
149,238
|
|
39 International Co-operation
|
337,511
|
371,102
|
|
40 Social and Family Affairs 2
|
5,044,238
|
5,242,876
|
|
41 National Gallery
|
6,964
|
6,790
|
|
42 An Roinn Gn—tha’ Pobail, Tuaithe
agus Gaeltachta 2
|
196,050
|
167,545
|
|
43 An Chomhairle Eala’on
|
42,990
|
39,300
|
|
Total Voted Expenditure
|
23,486,953
|
24,394,683
|
|
Less Departmental Balances 3
|
61,961
|
0
|
|
Total Exchequer Payments towards Voted Expenditure
|
23,424,992
|
24,394,683
|
|
|
|
|
|
1. Responsibility for expenditure in relation to recoupment
for asylum seeker accommodation will transfer from the Department of Environment
and Local Government to the Department of Justice, Equality and Law Reform with
effect from 1 January 2003. The forecast outturn figures included in the AEV for
these Departments were prepared on the basis of these revised arrangements in order
to facilitate year-on-year comparisons of programme expenditure whereas the 2002
figures shown above are based on the 2002 responsibilities.
|
|
2. These Departments were restructured on foot of transfers of functions agreed
in June 2002 (see Explanatory Note 3).
|
|
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. They have no effect on Departmental
spending which is governed by the allocation in the Estimates for Public Services.
|
|
|
|
|
|
NOTE 4.
|
|
|
|
|
|
Non-voted Current Expenditure
|
|
|
2002
|
2003
|
|
|
€000
|
€000
|
|
Service of National Debt
|
|
|
|
Interest
|
1,273,900
|
1,711,000
|
|
Sinking Fund
|
476,000
|
480,800
|
|
Debt Management Expenses
|
34,500
|
38,500
|
|
Sub-total
|
1,784,400
|
2,230,300
|
|
|
|
|
|
Other Non-voted Current Expenditure
|
|
|
|
Contribution to EU Budget
|
1,050,700
|
1,365,000
|
|
Payments to Marathon Petroleum Ireland Ltd. under Finance Act, 1992
|
11,000
|
9,500
|
|
Election Expenses
|
20,600
|
12,400
|
|
Salaries and pensions for judiciary and holders of Constitutional Office and Pensions
and allowances for certain members or former members of the Oireachtas
|
30,700
|
31,100
|
|
Miscellaneous
|
22,400
|
33,300
|
|
Sub-total
|
1,135,400
|
1,451,300
|
|
Total
|
2,919,800
|
3,681,600
|
|
|
|
|
|
|
|
|
|
NOTE 5.
|
|
|
|
|
|
Other Capital Receipts
|
|
|
|
|
2002
|
2003
|
|
|
€000
|
€000
|
|
EU Receipts
|
|
|
|
Cohesion Fund
|
179,000
|
139,500
|
|
European Regional Development Fund
|
370,000
|
340,500
|
|
European Economic Area Financial Mechanism
|
7,200
|
0
|
|
Trans European Networks
|
5,500
|
5,500
|
|
|
|
|
|
Loan Repayments
|
|
|
|
Annuity under the Local Loans Fund Acts, 1935 to 1987
|
13,900
|
12,000
|
|
|
|
|
|
|
|
|
|
Other Capital Receipts
|
|
|
|
Sale of State Property
|
40,100
|
46,100
|
|
Proceeds from the sale of ACC Bank
|
154,600
|
0
|
|
Proceeds from the sale of INPC
|
24,000
|
0
|
|
FEOGA
|
140,200
|
251,000
|
|
Proceeds from the allocation of 3G Licences
|
101,000
|
0
|
|
Repayment of loan by Insurance Compensation Fund
|
40,600
|
0
|
|
Refund of IDA Grants
|
12,000
|
0
|
|
Miscellaneous
|
11,500
|
1,000
|
|
|
|
|
|
Total
|
1,099,600
|
795,600
|
|
|
|
|
|
NOTE 6.
|
|
|
|
|
|
Voted Capital Expenditure
|
|
|
Vote
|
2002
|
2003
|
|
No. Service
|
€000
|
€000
|
|
3 Department of the Taoiseach.
|
2,900
|
|
|
4 Central Statistics Office
|
746
|
1,185
|
|
6 Office of the Minister for Finance
|
16,246
|
20,204
|
|
9 Office of the Revenue Commissioners
|
16,588
|
12,243
|
|
10 Office of Public Works 1
|
209,457
|
244,304
|
|
16 Civil Service Commission
|
485
|
760
|
|
19 Justice, Equality and Law Reform
|
22,239
|
25,080
|
|
20 Garda S’och‡na
|
16,036
|
26,360
|
|
21 Prisons
|
45,034
|
46,527
|
|
22 Courts
|
27,752
|
26,783
|
|
23 Land Registry and Registry of Deeds
|
1,905
|
2,372
|
|
25 Environment and Local Government 2
|
2,054,113
|
1,637,205
|
|
26 Office of the Minister for Education and Science
|
38,803
|
25,473
|
|
27 First-Level Education
|
184,040
|
161,600
|
|
28 Second-Level and Further
Education.
|
172,729
|
176,233
|
|
29 Third-Level and Further Education
|
183,454
|
145,000
|
|
30 Communications, Marine and Natural Resources 2
|
165,683
|
137,900
|
|
31 Agriculture and Food 2
|
61,616
|
41,381
|
|
32 Transport 2
|
1,188,373
|
1,449,847
|
|
33 Health and Children
|
508,575
|
514,384
|
|
34 Enterprise, Trade and Employment
|
275,240
|
319,368
|
|
35 Arts, Sport and Tourism 2
|
154,400
|
111,032
|
|
36 Defence
|
44,128
|
26,343
|
|
38 Foreign Affairs
|
12,489
|
13,993
|
|
39 International Co-operation
|
2,395
|
2,347
|
|
40 Social and Family Affairs 2
|
9,328
|
12,365
|
|
41 National Gallery
|
3,152
|
1,484
|
|
42 An Roinn Gn—tha’ Pobail, Tuaithe
agus Gaeltachta 2
|
121,543
|
82,059
|
|
43 An Chomhairle Eala’on
|
4,679
|
4,700
|
|
44 Flood Relief 1
|
13,564
|
|
|
|
|
|
|
Total
|
5,557,692
|
5,268,532
|
|
|
|
|
|
NOTE 7.
|
|
|
|
|
|
Non-voted Capital Expenditure
|
|
|
|
|
2002
|
2003
|
|
|
€000
|
€000
|
|
Loans
|
|
|
|
Bord Iascaigh
Mhara under Sea Fisheries Acts, 1952 to 1982
|
241
|
0
|
|
|
|
|
|
Share Capital Acquired in State Sponsored Bodies
|
|
|
|
SFADCo Ltd under the Shannon
Free Airport Development Co. Ltd. Acts, 1959 to 1989
|
63
|
63
|
|
|
|
|
|
Investments in International Bodies
|
|
|
|
European Bank for Reconstruction and Development Act, 1991
|
844
|
844
|
|
|
|
|
|
Payments under the European Communities Acts, 1972 to 1986
|
|
|
|
ERDF and Cohesion Fund Repayments
|
0
|
16,340
|
|
FEOGA
|
251,000
|
261,000
|
|
|
|
|
|
Other Capital Payments
|
|
|
|
Payments in respect of pre-funding of future pensions liabilities
|
1,035,000
|
1,103,000
|
|
Harbours Act, 1996
|
10,300
|
11,400
|
|
Postal and Telecommunications Act, 1983
|
12,700
|
0
|
|
Shannon Foynes Equity
|
4,300
|
0
|
|
Miscellaneous/Other Payments under Statute
|
650
|
20,300
|
|
|
|
|
|
|
|
|
|
Total
|
1,315,098
|
1,412,947
|
|
|
|
|
|
1. The 2002 Forecast Outturn figures included in the AEV for these votes reflected
the fact that Vote 44 (Flood Relief) was being merged with Vote 10 (Office of Public
Works) whereas the figures above reflect the formal 2002 position.
|
|
2. These Departments were restructured on foot of transfers of functions agreed
in June 2002 (see Explanatory Note 3).
|
|