APPROPRIATION ACT 2025
Table of Provisions (7)
Statutory Text (7 Articles)
SCHEDULE 1
SCHEDULE 1
PART 1 Excess for Year 2024
PART 1
Excess for Year 2024
Sums not exceeding
Sums not exceeding
Vote No.
Vote No.
Title
Title
Supply Grants
Supply Grants
Appropriations-in-aid
Appropriations-in-aid
(1)
(1)
(2)
(2)
(3)
(3)
(4)
(4)
€
€
€
€
14
14
Sum granted to make good an excess on the grant for the State Laboratory 2024
Sum granted to make good an excess on the grant for the State Laboratory 2024
9,680
9,680
0
0
Total of Part 1
Total of Part 1
9,680
9,680
0
0
PART 2 Appropriation of Sums Voted for Supply Services
PART 2
Appropriation of Sums Voted for Supply Services
Schedule of sums granted, and of sums which may be applied as appropriations-in-aid in addition to the sums granted, to defray the charges for the Public Services mentioned in column (2) which come in course of payment during the year ending 31 December 2025.
Sums not exceeding
Sums not exceeding
Vote No.
Vote No.
Title
Title
Supply Grants
Supply Grants
Appropriations-in-aid
Appropriations-in-aid
(1)
(1)
(2)
(2)
(3)
(3)
(4)
(4)
€
€
€
€
1
1
For the salaries and expenses of the Office of the Secretary General to the President, for certain other expenses of the President’s Establishment and for certain grants
For the salaries and expenses of the Office of the Secretary General to the President, for certain other expenses of the President’s Establishment and for certain grants
5,438,000
5,438,000
108,000
108,000
2
2
For the salaries and expenses of the Department of the Taoiseach, including certain services administered by the Department and for payment of grants
For the salaries and expenses of the Department of the Taoiseach, including certain services administered by the Department and for payment of grants
40,703,000
40,703,000
866,000
866,000
3
3
For the salaries and expenses of the Office of the Attorney General, including a grant
For the salaries and expenses of the Office of the Attorney General, including a grant
25,520,000
25,520,000
746,000
746,000
4
4
For the salaries and expenses of the Central Statistics Office
For the salaries and expenses of the Central Statistics Office
92,315,000
92,315,000
2,500,000
2,500,000
5
5
For the salaries and expenses of the Office of the Director of Public Prosecutions
For the salaries and expenses of the Office of the Director of Public Prosecutions
72,023,000
72,023,000
1,100,000
1,100,000
6
6
For the salaries and expenses of the Office of the Chief State Solicitor
For the salaries and expenses of the Office of the Chief State Solicitor
53,390,000
53,390,000
1,951,000
1,951,000
7
7
For the salaries and expenses of the Office of the Minister for Finance, including the Paymaster General’s Office, for certain services administered by the Office of the Minister and for payment of certain grants
For the salaries and expenses of the Office of the Minister for Finance, including the Paymaster General’s Office, for certain services administered by the Office of the Minister and for payment of certain grants
50,680,000
50,680,000
965,000
965,000
8
8
For the salaries and expenses of the Office of the Comptroller and Auditor General
For the salaries and expenses of the Office of the Comptroller and Auditor General
11,602,000
11,602,000
7,426,000
7,426,000
9
9
For the salaries and expenses of the Office of the Revenue Commissioners, including certain other services administered by that Office
For the salaries and expenses of the Office of the Revenue Commissioners, including certain other services administered by that Office
562,269,000
562,269,000
65,917,000
65,917,000
10
10
For the salaries and expenses of the Tax Appeals Commission
For the salaries and expenses of the Tax Appeals Commission
3,929,000
3,929,000
80,000
80,000
11
11
For the salaries and expenses of the Office of the Minister for Public Expenditure, Infrastructure, Public Service Reform and Digitalisation, for certain services administered by the Office of the Minister and for payment of certain grants
For the salaries and expenses of the Office of the Minister for Public Expenditure, Infrastructure, Public Service Reform and Digitalisation, for certain services administered by the Office of the Minister and for payment of certain grants
61,849,000
61,849,000
3,400,000
3,400,000
12
12
For pensions, superannuation, occupational injuries, and additional and other allowances and gratuities under the Superannuation Acts 1834 to 2004 and sundry other statutes; extra-statutory pensions, allowances and gratuities awarded by the Minister for Public Expenditure, Infrastructure, Public Service Reform and Digitalisation, fees to medical referees and occasional fees to doctors; compensation and other payments in respect of personal injuries; fees to Pensions Authority and other professional fees, miscellaneous payments, etc.
For pensions, superannuation, occupational injuries, and additional and other allowances and gratuities under the Superannuation Acts 1834 to 2004 and sundry other statutes; extra-statutory pensions, allowances and gratuities awarded by the Minister for Public Expenditure, Infrastructure, Public Service Reform and Digitalisation, fees to medical referees and occasional fees to doctors; compensation and other payments in respect of personal injuries; fees to Pensions Authority and other professional fees, miscellaneous payments, etc.
139,795,000
139,795,000
793,626,000
793,626,000
13
13
For the salaries and expenses of the Office of Public Works; for services administered by that Office and for payment of certain grants and for the recoupment of certain expenditure
For the salaries and expenses of the Office of Public Works; for services administered by that Office and for payment of certain grants and for the recoupment of certain expenditure
725,903,000
725,903,000
26,400,000
26,400,000
14
14
For the salaries and expenses of the State Laboratory
For the salaries and expenses of the State Laboratory
14,952,000
14,952,000
1,649,000
1,649,000
15
15
For Secret Service
For Secret Service
2,000,000
2,000,000
0
0
16
16
For the salaries and expenses of Tailte Éireann and certain minor services
For the salaries and expenses of Tailte Éireann and certain minor services
89,367,000
89,367,000
1,800,000
1,800,000
17
17
For the salaries and expenses of the Public Appointments Service
For the salaries and expenses of the Public Appointments Service
24,959,000
24,959,000
256,000
256,000
18
18
For the salaries and expenses of the National Shared Services Office
For the salaries and expenses of the National Shared Services Office
75,350,000
75,350,000
6,876,000
6,876,000
19
19
For the salaries and expenses of the Office of the Ombudsman, the Office of the Commission for Public Service Appointments, the Office of the Protected Disclosures Commissioner, the Standards in Public Office Commission, the Office of the Information Commissioner and the Office of the Commissioner for Environmental Information
For the salaries and expenses of the Office of the Ombudsman, the Office of the Commission for Public Service Appointments, the Office of the Protected Disclosures Commissioner, the Standards in Public Office Commission, the Office of the Information Commissioner and the Office of the Commissioner for Environmental Information
16,991,000
16,991,000
490,000
490,000
20
20
For the salaries and expenses of the Garda Síochána, including pensions, etc. for the payment of certain witnesses’ expenses, and for payment of certain grants
For the salaries and expenses of the Garda Síochána, including pensions, etc. for the payment of certain witnesses’ expenses, and for payment of certain grants
2,387,377,000
2,387,377,000
153,076,000
153,076,000
21
21
For the salaries and expenses of the Prison Service and other expenses in connection with prisons, including places of detention, and for payment of certain grants
For the salaries and expenses of the Prison Service and other expenses in connection with prisons, including places of detention, and for payment of certain grants
542,270,000
542,270,000
13,871,000
13,871,000
22
22
For such of the salaries and expenses of the Courts Service and of the Supreme Court, the Court of Appeal, the High Court, the Special Criminal Court, the Circuit Court and the District Court and of certain other minor services as are not charged to the Central Fund
For such of the salaries and expenses of the Courts Service and of the Supreme Court, the Court of Appeal, the High Court, the Special Criminal Court, the Circuit Court and the District Court and of certain other minor services as are not charged to the Central Fund
165,793,000
165,793,000
35,032,000
35,032,000
23
23
For the salaries and expenses of An Coimisiún Toghcháin
For the salaries and expenses of An Coimisiún Toghcháin
11,618,000
11,618,000
181,000
181,000
24
24
For the salaries and expenses of the Office of the Minister for Justice, Home Affairs and Migration, Probation Service staff and of certain other services including payments under cash-limited schemes administered by that Office, and payment of certain grants
For the salaries and expenses of the Office of the Minister for Justice, Home Affairs and Migration, Probation Service staff and of certain other services including payments under cash-limited schemes administered by that Office, and payment of certain grants
2,770,546,000
2,770,546,000
135,577,000
135,577,000
25
25
For the salaries and expenses of the Irish Human Rights and Equality Commission and for payment of certain grants
For the salaries and expenses of the Irish Human Rights and Equality Commission and for payment of certain grants
9,709,000
9,709,000
101,000
101,000
26
26
For the salaries and expenses of the Office of the Minister for Education and Youth, for certain services administered by that Office, and for the payments of certain grants
For the salaries and expenses of the Office of the Minister for Education and Youth, for certain services administered by that Office, and for the payments of certain grants
12,365,706,000
12,365,706,000
446,100,000
446,100,000
27
27
For certain Official Development Assistance, including certain grants, and for contributions to certain International Organisations involved in Development Assistance and for salaries and expenses in connection therewith
For certain Official Development Assistance, including certain grants, and for contributions to certain International Organisations involved in Development Assistance and for salaries and expenses in connection therewith
809,149,000
809,149,000
1,200,000
1,200,000
28
28
For the salaries and expenses of the Office of the Minister for Foreign Affairs and Trade, and for certain services administered by that Office, including grants and contributions to International Organisations
For the salaries and expenses of the Office of the Minister for Foreign Affairs and Trade, and for certain services administered by that Office, including grants and contributions to International Organisations
583,917,000
583,917,000
75,000,000
75,000,000
29
29
For the salaries and expenses of the Office of the Minister for Climate, Energy and the Environment including certain services administered by that Office, and for payment of certain grants
For the salaries and expenses of the Office of the Minister for Climate, Energy and the Environment including certain services administered by that Office, and for payment of certain grants
980,504,000
980,504,000
5,865,000
5,865,000
30
30
For the salaries and expenses of the Office of the Minister for Agriculture, Food and the Marine, including certain services administered by that Office and for payment of certain grants and subsidies and for the payment of certain grants under cash-limited schemes
For the salaries and expenses of the Office of the Minister for Agriculture, Food and the Marine, including certain services administered by that Office and for payment of certain grants and subsidies and for the payment of certain grants under cash-limited schemes
1,831,405,000
1,831,405,000
406,516,000
406,516,000
31
31
For the salaries and expenses of the Office of the Minister for Transport, including certain services administered by that Office, for payment of certain grants and certain other services
For the salaries and expenses of the Office of the Minister for Transport, including certain services administered by that Office, for payment of certain grants and certain other services
4,110,259,000
4,110,259,000
89,333,000
89,333,000
32
32
For the salaries and expenses of the Office of the Minister for Enterprise, Tourism and Employment, including certain services administered by that Office, for the payment of certain subsidies and grants and for the payment of certain grants under cash-limited schemes
For the salaries and expenses of the Office of the Minister for Enterprise, Tourism and Employment, including certain services administered by that Office, for the payment of certain subsidies and grants and for the payment of certain grants under cash-limited schemes
1,217,145,000
1,217,145,000
89,000,000
89,000,000
33
33
For the salaries and expenses of the Office of the Minister for Culture, Communications and Sport including certain services administered by that Office, and for payment of certain subsidies and grants
For the salaries and expenses of the Office of the Minister for Culture, Communications and Sport including certain services administered by that Office, and for payment of certain subsidies and grants
1,206,727,000
1,206,727,000
226,379,000
226,379,000
34
34
For the salaries and expenses of the Office of the Minister for Housing, Local Government and Heritage including grants to Local Authorities, grants and other expenses in connection with housing, water services, miscellaneous schemes, subsidies, grants and payment of certain grants under cash-limited schemes
For the salaries and expenses of the Office of the Minister for Housing, Local Government and Heritage including grants to Local Authorities, grants and other expenses in connection with housing, water services, miscellaneous schemes, subsidies, grants and payment of certain grants under cash-limited schemes
9,519,181,000
9,519,181,000
74,042,000
74,042,000
35
35
For retired pay, pensions, compensation, allowances and gratuities payable under sundry statutes to or in respect of members of the Defence Forces and certain other Military Organisations, etc., and for sundry contributions and expenses in connection therewith; for certain extra-statutory children’s allowances and other payments and for sundry grants
For retired pay, pensions, compensation, allowances and gratuities payable under sundry statutes to or in respect of members of the Defence Forces and certain other Military Organisations, etc., and for sundry contributions and expenses in connection therewith; for certain extra-statutory children’s allowances and other payments and for sundry grants
324,477,000
324,477,000
4,850,000
4,850,000
36
36
For the salaries and expenses of the Office of the Minister for Defence, including certain services administered by that Office; for the pay and expenses of the Defence Forces; and for payment of certain grants
For the salaries and expenses of the Office of the Minister for Defence, including certain services administered by that Office; for the pay and expenses of the Defence Forces; and for payment of certain grants
1,014,054,000
1,014,054,000
25,315,000
25,315,000
37
37
For the salaries and expenses of the Office of the Minister for Social Protection, for certain services administered by that Office, for payments to the Social Insurance Fund, for certain grants and including payments under cash-limited schemes administered by that Office
For the salaries and expenses of the Office of the Minister for Social Protection, for certain services administered by that Office, for payments to the Social Insurance Fund, for certain grants and including payments under cash-limited schemes administered by that Office
13,361,386,000
13,361,386,000
318,574,000
318,574,000
38
38
For the salaries and expenses of the Office of the Minister for Health and certain other services administered by that Office, including grants to the Health Service Executive and miscellaneous grants
For the salaries and expenses of the Office of the Minister for Health and certain other services administered by that Office, including grants to the Health Service Executive and miscellaneous grants
25,639,081,000
25,639,081,000
416,417,000
416,417,000
39
39
For the salaries and expenses of the Office of Government Procurement
For the salaries and expenses of the Office of Government Procurement
20,481,000
20,481,000
615,000
615,000
40
40
For the salaries and expenses of the Office of the Minister for Children, Disability and Equality, for certain services administered by that Office and for the payment of grants
For the salaries and expenses of the Office of the Minister for Children, Disability and Equality, for certain services administered by that Office and for the payment of grants
6,315,578,000
6,315,578,000
25,994,000
25,994,000
41
41
For the salaries and expenses of An tÚdarás Póilíneachta agus Sábháilteachta Pobail and for the payment of certain grants
For the salaries and expenses of An tÚdarás Póilíneachta agus Sábháilteachta Pobail and for the payment of certain grants
6,158,000
6,158,000
126,000
126,000
42
42
For the salaries and expenses of the Office of the Minister for Rural and Community Development and the Gaeltacht including certain services administered by that Office and for the payment of grants
For the salaries and expenses of the Office of the Minister for Rural and Community Development and the Gaeltacht including certain services administered by that Office and for the payment of grants
535,445,000
535,445,000
39,609,000
39,609,000
43
43
For the salaries and expenses of the Office of the Government Chief Information Officer
For the salaries and expenses of the Office of the Government Chief Information Officer
57,486,000
57,486,000
205,000
205,000
44
44
For the salaries and expenses of the Data Protection Commission
For the salaries and expenses of the Data Protection Commission
29,120,000
29,120,000
291,000
291,000
45
45
For the salaries and expenses of the Office of the Minister for Further and Higher Education, Research, Innovation and Science for certain services administered by that Office, and for the payments of certain grants
For the salaries and expenses of the Office of the Minister for Further and Higher Education, Research, Innovation and Science for certain services administered by that Office, and for the payments of certain grants
3,575,244,000
3,575,244,000
102,746,000
102,746,000
46
46
For the salaries and expenses of Fiosrú
For the salaries and expenses of Fiosrú
20,667,000
20,667,000
451,000
451,000
Total of Part 2
Total of Part 2
91,479,518,000
91,479,518,000
3,602,622,000
3,602,622,000
Total of Schedule 1
Total of Schedule 1
91,479,527,680
91,479,527,680
3,602,622,000
3,602,622,000
1.
Issue of €9,680 out of Central Fund for year 2024
Issue of €9,680 out of Central Fund for year 2024
1. The Minister for Finance may issue out of the Central Fund and apply towards making good the supply granted for the service of the year ended on 31 December 2024 the sum of nine thousand, six hundred and eighty euro.
SCHEDULE 2 Deferred Surrender Relating to Capital Supply Services
SCHEDULE 2
Deferred Surrender Relating to Capital Supply Services
Schedule of sums included in Schedule 1 which the Minister for Public Expenditure, Infrastructure, Public Service Reform and Digitalisation may determine by order under section 91 of the Finance Act 2004, will be available for application towards making good supply in the year ended 31 December 2026 for the capital supply services and purposes in the Votes and corresponding Titles mentioned in columns (1) and (2) of this Schedule.
Vote No.
Vote No.
Title
Title
Sums not exceeding
Sums not exceeding
(1)
(1)
(2)
(2)
(3)
(3)
€
€
16
16
For the salaries and expenses of Tailte Éireann and certain minor services
For the salaries and expenses of Tailte Éireann and certain minor services
579,000
579,000
17
17
For the salaries and expenses of the Public Appointments Service
For the salaries and expenses of the Public Appointments Service
150,000
150,000
20
20
For the salaries and expenses of the Garda Síochána, including pensions, etc. for the payment of certain witnesses’ expenses, and for payment of certain grants
For the salaries and expenses of the Garda Síochána, including pensions, etc. for the payment of certain witnesses’ expenses, and for payment of certain grants
17,310,000
17,310,000
22
22
For such of the salaries and expenses of the Courts Service and of the Supreme Court, the Court of Appeal, the High Court, the Special Criminal Court, the Circuit Court and the District Court and of certain other minor services as are not charged to the Central Fund
For such of the salaries and expenses of the Courts Service and of the Supreme Court, the Court of Appeal, the High Court, the Special Criminal Court, the Circuit Court and the District Court and of certain other minor services as are not charged to the Central Fund
5,047,000
5,047,000
29
29
For the salaries and expenses of the Office of the Minister for Climate, Energy and the Environment including certain services administered by that Office, and for payment of certain grants
For the salaries and expenses of the Office of the Minister for Climate, Energy and the Environment including certain services administered by that Office, and for payment of certain grants
77,011,000
77,011,000
30
30
For the salaries and expenses of the Office of the Minister for Agriculture, Food and the Marine, including certain services administered by that Office and for payment of certain grants and subsidies and for the payment of certain grants under cash-limited schemes
For the salaries and expenses of the Office of the Minister for Agriculture, Food and the Marine, including certain services administered by that Office and for payment of certain grants and subsidies and for the payment of certain grants under cash-limited schemes
29,091,000
29,091,000
32
32
For the salaries and expenses of the Office of the Minister for Enterprise, Tourism and Employment, including certain services administered by that Office, for the payment of certain subsidies and grants and for the payment of certain grants under cash-limited schemes
For the salaries and expenses of the Office of the Minister for Enterprise, Tourism and Employment, including certain services administered by that Office, for the payment of certain subsidies and grants and for the payment of certain grants under cash-limited schemes
21,315,000
21,315,000
40
40
For the salaries and expenses of the Office of the Minister for Children, Disability and Equality, for certain services administered by that Office and for the payment of grants
For the salaries and expenses of the Office of the Minister for Children, Disability and Equality, for certain services administered by that Office and for the payment of grants
9,000,000
9,000,000
42
42
For the salaries and expenses of the Office of the Minister for Rural and Community Development and the Gaeltacht including certain services administered by that Office and for the payment of grants
For the salaries and expenses of the Office of the Minister for Rural and Community Development and the Gaeltacht including certain services administered by that Office and for the payment of grants
21,800,000
21,800,000
43
43
For the salaries and expenses of the Office of the Government Chief Information Officer
For the salaries and expenses of the Office of the Government Chief Information Officer
950,000
950,000
Total of Schedule 2
Total of Schedule 2
182,253,000
182,253,000
2.
Appropriation of sums voted for supply services, totalling €91,479,527,680
Appropriation of sums voted for supply services, totalling €91,479,527,680
2. (1) The sums granted by the Central Fund (Permanent Provisions) Act 1965 out of the Central Fund towards making good the supply granted, amounting in the aggregate to the sum of ninety-one thousand, four hundred and seventy-nine million, five hundred and twenty-seven thousand, six hundred and eighty euro and comprising—
(a) the sum of nine thousand, six hundred and eighty euro for the service of the year ended 31 December 2024, and
(b) the sum of ninety-one thousand, four hundred and seventy-nine million, five hundred and eighteen thousand euro for the service of the year ending on 31 December 2025,
are appropriated for the services and purposes expressed in Schedule 1.
(2) In addition to the grants out of the Central Fund referred to in subsection (1), there may be applied out of any money directed under section 2 of the Public Accounts and Charges Act 1891 to be applied as appropriations-in-aid of the grants for the services and purposes specified in Schedule 1, the sums respectively set out in the last column of that Schedule amounting in the aggregate to the sum of three thousand, six hundred and two million, six hundred and twenty-two thousand euro.
3.
Deferred surrender relating to capital supply services, totalling €182,253,000
Deferred surrender relating to capital supply services, totalling €182,253,000
3. For the purposes of section 91 of the Finance Act 2004, in respect of certain undischarged appropriations by reference to the capital supply services and purposes included in a vote referred to in Schedule 1, there are set out in Schedule 2 the sums deferred into the year ending on 31 December 2026, and the related votes and titles in respect of each of those sums, amounting in the aggregate to the sum of one hundred and eighty-two million, two hundred and fifty-three thousand euro.
4.
Repayable advances from Central Fund
Repayable advances from Central Fund
4. (1) The Minister for Finance may, following a request from the Minister for Public Expenditure, Infrastructure, Public Service Reform and Digitalisation, and for the purpose of maintaining a sufficient amount of moneys in the Paymaster General’s Supply Account, having regard to the sums payable from that Account, put in place funding arrangements to—
(a) facilitate electronic funds transfers in respect of certain payments due on the 1st and 2nd day of January 2026, and
(b) facilitate certain payments, under the Social Welfare Acts, made on an agency basis by An Post payable between the 1st and 6th day of January 2026.
(2) Amounts required by the Minister for Finance under subsection (1), which in aggregate shall not exceed one thousand, two hundred million euro, shall be advanced out of the Central Fund or the growing produce thereof.
(3) Any sums so advanced shall be repaid from the Paymaster General’s Supply Account to the Central Fund in January 2026.
5.
Short title
Short title
5. This Act may be cited as the Appropriation Act 2025.