Table 1

TOTAL RECEIPTS AND EXPENDITURE

 

  Reference
2003
2004
   
€000
€000
Receipts      
Current Table 2 32,794,600 34,054,600
Capital Table 2 1,338,600 1,254,000
       
Total   34,133,200 35,308,600
       
Expenditure      
Current Table 2 28,830,662 30,828,004
Capital Table 2 6,823,121 6,999,146
       
Total   35,653,783 37,827,150
       
Exchequer Balance  
-1,520,583
-2,518,550

 

GENERAL GOVERNMENT BALANCE

   
2003
2004
   
€000
€000
       
General Government Balance   -605,000 -1,038,000
% of GDP   -0.4%
-0.7%

 

TABLE 2

DETAILS OF TOTAL RECEIPTS AND EXPENDITURE

Estimate of Receipts and Expenditure - CURRENT Reference
2003
2004
   
€000
€000
Receipts      
Tax Revenue Note 1, Page F.6 31,743,000 33,236,000
Non-Tax Revenue Note 2, Page F.6 1,051,600 818,600
Total   32,794,600 34,054,600
       
Expenditure      
Net Voted (Departmental Expenditure Voted annually by the Dáil) Note 3, Page F.7 25,526,662 27,034,504
Non-voted (Non-discretionary expenditure charged directly on the Central Fund)      
Sinking Fund * Note 4, Page F.8 480,800 499,300
Other Non-voted Current Expenditure Note 4, Page F.8 2,823,200 3,294,200
Total   28,830,662 30,828,004
       
Surplus (Deficit) on Current Account  
3,963,938
3,226,596
       
Estimate of Receipts and Expenditure - CAPITAL      
       
Receipts      
Sinking Fund *   480,800 499,300
Other capital receipts Note 5, Page F.8 857,800 754,700
Total   1,338,600 1,254,000
       
Expenditure      
Net Voted (Departmental Expenditure Voted annually by the Dáil) Note 6, Page F.9 5,341,881 5,430,746
Non-voted (Expenditure charged directly under particular legislation) Note 7, Page F.9 1,481,240 1,568,400
Total   6,823,121 6,999,146
       
Surplus (Deficit) on Capital Account  
-5,484,521
-5,745,146
       
Exchequer Balance   -1,520,583
-2,518,550
       
* The Sinking Fund provision is a transfer from the current account to the capital account.
       
The Houses of the Oireachtas and European Parliament was funded from a dedicated Vote (no. 2) in 2003. In accordance with the Houses of the Oireachtas Commission Act 2003, these expenses will be paid directly from the Central Fund from 1 January 2004 - (see Note 4 on page 7).

 

NOTE 1

Tax Revenue

 
2003
2004
 
€000
€000
     
Customs 135,000 137,000
Excise 4,573,000 4,600,000
Capital Gains Tax 1,350,000 851,000
Capital Acquisitions Tax 209,000 149,000
Stamp Duties 1,646,000 1,600,000
Income Tax 9,199,000 10,300,000
Corporation Tax 5,015,000 5,350,000
Value-Added Tax 9,611,000 10,244,000
Levies 5,000 5,000
     
Total 31,743,000 33,236,000

 

NOTE 2

Non-Tax Revenue

 
2003
2004
 
€000
€000
     
Central Bank - Surplus Income 583,700 344,000
Accrued Public Moneys from the Issue of Coin 80,000 75,000
National Lottery Surplus 204,000 216,700
Dividends 36,700 70,700
     
Interest on Loans    
Local Loans Fund 15,900 15,000
Other Loans 2,600 2,500
     
Other Receipts    
Passport and Consular Fees 28,600 0
Court, Land Registry Fees, Fines, etc. 82,200 85,300
Com Reg Receipts 10,000 5,000
Royalties from Marathon Petroleum 5,100 3,700
Aviation Insurance Charges 1,600 0
EIB Special Accounts 1,200 700
     
Total 1,051,600 818,600
With effect from 1 January 2004, passport and consular fees are included as Appropriations-in-Aid on the Foreign Affairs Vote (No. 28) (see Note 3 on page F.7)

 

 

 

NOTE 3

Net Voted Current Expenditure

Vote  
2003
2004
No. (1) Service
€000
€000
1
President's Establishment 2,009 2,171
2
Department of the Taoiseach 25,808 35,254
3
Office of the Attorney General 11,585 13,155
4
Central Statistics Office 33,381 34,192
5
Office of the Comptroller and Auditor General 7,014 7,451
6
Office of the Minister for Finance 88,082 86,179
7
Superannuation and Retired Allowances 195,239 224,416
8
Office of the Appeals Commissioners 561 571
9
Office of the Revenue Commissioners 293,511 307,590
10
Office of Public Works 169,937 176,507
11
State Laboratory 6,413 16,048
12
Secret Service 700 767
13
Chief State Solicitor's Office 29,491 28,114
14
Office of the Director of Public Prosecutions 27,555 31,096
15
Valuation Office 6,715 9,064
16
Civil Service Commission 10,268 10,675
17
Office of the Ombudsman 4,938 5,285
18
National Gallery 6,952 7,308
19
Justice, Equality and Law Reform 300,115 303,058
20
Garda Síochána 938,784 1,030,283
21
Prisons 304,975 296,811
22
Courts Service 45,262 47,608
23
Land Registry and Registry of Deeds 29,378 30,958
24
Charitable Donations and Bequests 413 411
25
Environment, Heritage and Local Government 673,241 681,978
26
Education and Science 5,274,205 5,853,058
27
An Roinn Gnóthaí Pobail, Tuaithe agus Gaeltachta 177,838 178,233
28
Foreign Affairs 163,959 150,864
29
International Co-operation 372,027 397,087
30
Communications, Marine and Natural Resources 162,323 154,401
31
Agriculture and Food 800,337 826,769
32
Transport 370,809 386,285
33
Health and Children 7,466,640 8,126,330
34
Enterprise, Trade and Employment 757,266 781,371
35
Arts, Sport and Tourism 271,829 298,839
36
Defence 680,148 674,747
37
Army Pensions 141,869 159,604
38
Social and Family Affairs 5,595,117 5,659,966
44
Increases in Remuneration and Pensions 34,000
-
  Houses of the Oireachtas & European Parliament (2) 81,250
-
  Total Net Voted Expenditure 25,561,944 27,034,504
  Less Departmental Balances (3) 35,282
0
  Total Exchequer Payments towards Net Voted Expenditure 25,526,662 27,034,504
     
(1) The Vote numbers reflect those included in the 2004 AEV
(2) The Houses of the Oireachtas and European Parliament was funded from a dedicated vote (no. 2) in 2003. In accordance with the Houses of the Oireachtas Commission Act 2003, these expenses will be paid directly from the Central Fund from 1 January 2004 - (see Note 4 on page F.8).
(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

 
2003
2004
 
€000
€000
Service of National Debt    
Interest 1,511,000 1,842,400
Sinking Fund 480,800 499,300
Debt Management Expenses 38,500 39,000
Sub-total 2,030,300 2,380,700
   
Other Non-voted Current Expenditure    
Contribution to EU Budget 1,191,800 1,212,000
Payments to Marathon Petroleum Ireland Ltd. under Finance Act, 1992 10,500 3,800
Election Expenses 24,700 41,400
Salaries and pensions for judiciary and holders of Constitutional Office and Pensions and allowances for certain members or former members of the Oireachtas 31,900 34,000
Payments to Political Parties under the Electoral Acts 4,700 5,500
Subscription to International Development Association 7,200 14,200
Postal and Telecommunications Services (Amendment) Act 1983 0 5,500
Oireachtas Commission 0 93,100
Miscellaneous 2,900 3,300
Sub-total 1,273,700 1,412,800
Total 3,304,000 3,793,500

 

NOTE 5

Other Capital Receipts

 
2003
2004
 
€000
€000
EU Receipts    
Cohesion Fund 145,000 85,000
European Regional Development Fund 297,000 315,000
Trans European Networks 4,000 2,200
     
Loan Repayments    
Annuity under the Local Loans Fund Acts, 1935 to 1987 26,700 14,500
     
     
Other Capital Receipts    
Sale of State Property 45,300 200
Proceeds from the sale of INPC 0 5,000
FEOGA 316,000 331,000
Industrial Development Authority Connectivity 16,000 1,000
SFADCo. Sales/Refunds 6,600 0
Miscellaneous 1,200 800
     
Total 857,800 754,700

 

NOTE 6

Net Voted Capital Expenditure

 
2003
2004
Service
€000
€000
Central Statistics Office 896 1,216
Office of the Minister for Finance 13,026 19,903
Office of the Revenue Commissioners 12,100 13,392
Office of Public Works 235,769 214,400
Civil Service Commission 760 781
National Gallery 1,484 1,191
Justice, Equality and Law Reform 25,000 24,856
Garda Síochána 24,300 24,644
Prisons 32,000 48,804
Courts Service 27,000 27,599
Land Registry and Registry of Deeds 2,372 1,700
Environment, Heritage and Local Government 1,637,453 1,630,574
Education and Science 425,671 491,193
An Roinn Gnóthaí Pobail, Tuaithe agus Gaeltachta 89,103 102,871
Foreign Affairs 13,266 9,561
International Co-operation 1,982 2,020
Communications, Marine and Natural Resources 139,442 108,005
Agriculture and Food 35,210 108,411
Transport 1,658,538 1,596,019
Health and Children 514,384 508,670
Enterprise, Trade and Employment 298,764 342,779
Arts, Sport and Tourism 119,246 124,842
Defence 26,343 21,849
Social and Family Affairs 7,772 5,466
     
Total 5,341,881 5,430,746

 

NOTE 7

Non-voted Capital Expenditure

 
2003
2004
 
€000
€000
     
Share Capital Acquired in State Sponsored Bodies    
SFADCo Ltd under the Shannon Free Airport Development Co. Ltd. Acts, 1959 to 1989 0 60
     
Investments in International Bodies    
European Bank for Reconstruction and Development Act, 1991 840 840
Council of Europe Development Bank 0 4,400
     
Payments under the European Communities Acts, 1972 to 1986    
ERDF and Cohesion Fund Repayments 16,300 20,000
FEOGA 336,000 331,000
     
Other Capital Payments    
Payments in respect of pre-funding of future pensions liabilities
1,103,000
1,177,000
Insurance Acts 1953 to 1958
0
1,700
Harbours Act, 1996 11,400 11,400
Postal and Telecommunications Act, 1983 12,700 0
Miscellaneous/Other Payments under Statute 1,000 22,000
     
     
Total 1,481,240 1,568,400