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).