Budget Act (Northern Ireland) 2025

Authorisation for the year ending 31 March 2025

Use of resources

1

• (1) For the purposes of section 6(1) of the 2001 Act, this section and section 2 authorise the use of resources in the year ending 31 March 2025.

• (2) In that year, the use of resources by the persons mentioned in subsection (3) is authorised up to the amount of £31,041,393,000.

• (3) The persons are—

• (a) the Northern Ireland departments;

• (b) the Food Standards Agency;

• (c) the Northern Ireland Assembly Commission;

• (d) the Northern Ireland Audit Office;

• (e) the Northern Ireland Authority for Utility Regulation;

• (f) the Northern Ireland Public Services Ombudsman;

• (g) the Public Prosecution Service for Northern Ireland.

• (4) Of the amount authorised by subsection (2)—

• (a) £28,154,794,000 is authorised for use for current purposes, and

• (b) £2,886,599,000 is authorised for use for capital purposes.

Limits on use of resources

2

• (1) Schedule 1 contains estimates relating to the persons mentioned in section 1(3) for the year ending 31 March 2025 (“Schedule 1 estimates”).

• (2) In the year ending 31 March 2025, a person mentioned in section 1(3) may use resources in accordance with subsections (3) to (7) and the Schedule 1 estimate relating to that person.

• (3) The person may use resources specified in column 2 of Part 1 of the estimate for the purposes specified in Part 2 of the estimate; but this is subject to subsections (4) to (7).

• (4) Where Part 1 of the estimate authorises the use of net resources for current purposes, the person—

• (a) may use resources up to the amount so authorised for current purposes;

• (b) must not use those resources for capital purposes.

• (5) Where Part 1 of the estimate authorises the use of net resources for capital purposes, the person—

• (a) may use resources up to the amount so authorised for capital purposes;

• (b) must not use those resources for current purposes.

• (6) Where Part 1 of the estimate authorises the use of net resources in relation to a category of expenditure, the person—

• (a) may use resources up to the amount so authorised for a purpose identified in the estimate as falling within that category of expenditure;

• (b) must not use those resources for any other purpose.

• (7) The categories of expenditure are—

• (a) expenditure subject to a departmental expenditure limit;

• (b) annually managed expenditure;

• (c) non-budget expenditure.

• (8) The authorisations in this section and in section 1 supersede those made by sections 1 and 2 of the Budget (No.2) Act (Northern Ireland) 2024, which total £28,772,794,000.

In relation to any amount of resource specified in column 2 of Part 1 of a Schedule 1 estimate, any increase or decrease by virtue of this section in the amount authorised is given in column 3 of that Part.

Issue of sum out of the Consolidated Fund

3

The Department may issue out of the Consolidated Fund and apply to the service of the year ending 31 March 2025 the sum of £26,536,605,000.

Use of sum issued out of the Consolidated Fund

4

• (1) The sum that the Department may issue out of the Consolidated Fund under section 3 may be used for the year ending 31 March 2025 in accordance with subsection (2).

• (2) The sum specified in Part 1 of a Schedule 1 estimate as a money requirement may be used by the person to whom the estimate relates for the purposes specified in Part 2 of the estimate.

• (3) The authorisations in this section and in section 3 supersede those made by sections 3 and 4 of the Budget (No.2) Act (Northern Ireland) 2024, which total £25,255,627,000.

In relation to any sum specified as a money requirement in column 2 of Part 1 of a Schedule 1 estimate, any increase or decrease by virtue of this section in the amount authorised is given in column 3 of that Part.

Power to borrow

5

• (1) The Department may borrow on the credit of the sum specified in section 3 any sum or sums not exceeding in total £13,268,303,000.

• (2) Any money so borrowed is to be repaid along with any interest due on it out of the Consolidated Fund not later than 31 March 2025.

• (3) Section 5 of the Budget (No.2) Act (Northern Ireland) 2024 (power to borrow) is omitted.

• (4) Any money borrowed under that section and outstanding on the day on which this section comes into operation is to be treated as having been borrowed under this section.

Use of income

6

• (1) In the year ending 31 March 2025, a person mentioned in section 1(3) may use income from a source specified in Part 3 of the Schedule 1 estimate relating to that person for a purpose specified in Part 2 of the estimate; but this is subject to subsections (2) to (5).

• (2) Where the income is received in connection with current purposes, the person—

• (a) may use the income for current purposes;

• (b) must not use the income for capital purposes.

• (3) Where the income is received in connection with capital purposes, the person—

• (a) may use the income for capital purposes;

• (b) must not use the income for current purposes.

• (4) Where the source of income is identified in the estimate as relating to a category of expenditure, the person—

• (a) may use income from that source for a purpose identified in the estimate as falling within that category;

• (b) must not use income from that source for any other purpose.

• (5) The categories of expenditure are the categories set out in section 2(7).

• (6) Where, in the year ending 31 March 2025, money is received by a person mentioned in section 1(3)—

• (a) the money may be used in accordance with this section or with any other statutory provision that provides for the person to deal with income in a particular manner, and

• (b) in so far as not so used, it must be paid into the Consolidated Fund.

• (7) The authorisations in this section supersede those made by section 6 of the Budget (No.2) Act (Northern Ireland) 2024.

Authorisation for the year ending 31 March 2026

Use of resources

7

• (1) For the purposes of section 6(1) of the 2001 Act, this section and section 8 authorise the use of resources in the year ending 31 March 2026.

• (2) In that year, the use of resources by the persons mentioned in subsection (3) is authorised up to the amount of £13,968,655,000.

• (3) The persons are—

• (a) the Northern Ireland departments;

• (b) the Food Standards Agency;

• (c) the Northern Ireland Assembly Commission;

• (d) the Northern Ireland Audit Office;

• (e) the Northern Ireland Authority for Utility Regulation;

• (f) the Northern Ireland Public Services Ombudsman;

• (g) the Public Prosecution Service for Northern Ireland.

• (4) Of the amount authorised by subsection (2)—

• (a) £12,669,676,000 is authorised for use for current purposes, and

• (b) £1,298,979,000 is authorised for use for capital purposes.

Limits on use of resources

8

• (1) Schedule 2 contains estimates relating to the persons mentioned in section 7(3) for the year ending 31 March 2026 (“Schedule 2 estimates”).

• (2) In the year ending 31 March 2026, a person mentioned in section 7(3) may use resources in accordance with subsections (3) to (7) and the Schedule 2 estimate relating to that person.

• (3) The person may use resources specified in column 2 of Part 1 of the estimate for the purposes specified in Part 2 of the estimate; but this is subject to subsections (4) to (7).

• (4) Where Part 1 of the estimate authorises the use of net resources for current purposes, the person—

• (a) may use resources up to the amount so authorised for current purposes;

• (b) must not use those resources for capital purposes.

• (5) Where Part 1 of the estimate authorises the use of net resources for capital purposes, the person—

• (a) may use resources up to the amount so authorised for capital purposes;

• (b) must not use those resources for current purposes.

• (6) Where Part 1 of the estimate authorises the use of net resources in relation to a category of expenditure, the person—

• (a) may use resources up to the amount so authorised for a purpose identified in the estimate as falling within that category of expenditure;

• (b) must not use those resources for any other purpose.

• (7) The categories of expenditure are—

• (a) expenditure subject to a departmental expenditure limit;

• (b) annually managed expenditure;

• (c) non-budget expenditure.

Issue of sum out of the Consolidated Fund

9

The Department may issue out of the Consolidated Fund and apply to the service of the year ending 31 March 2026 the sum of £12,148,157,000.

Use of sum issued out of the Consolidated Fund

10

• (1) The sum that the Department may issue out of the Consolidated Fund under section 9 may be used for the year ending 31 March 2026 in accordance with subsection (2).

• (2) The sum specified in Part 1 of a Schedule 2 estimate as a money requirement may be used by the person to whom the estimate relates for the purposes specified in Part 2 of the estimate.

Power to borrow

11

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Excesses for the year ending 31 March 2024

Resources: excesses

12

• (1) For the purposes of section 6(1) of the 2001 Act, this section authorises the use of resources by the Department for Communities and the Northern Ireland Assembly Commission in the year ending 31 March 2024.

• (2) The Department for Communities may use resources up to the amount of £2,284,000 for the purposes specified in Part 1 of Schedule 3; but this is subject to subsection (3).

• (3) The use of resources must—

• (a) be for capital purposes, and

• (b) fall within the category of annually managed expenditure.

• (4) The Northern Ireland Assembly Commission may use resources up to the amount of £492,000 for the purposes specified in Part 2 of Schedule 3; but this is subject to subsection (5).

• (5) The use of resources must—

• (a) be for current purposes, and

• (b) fall within the category of annually managed expenditure.

• (6) The authorisations in this section are in addition to any authorisation by or under any other statutory provisions for the use of resources by the Department of Communities or the Northern Ireland Assembly Commission in the year ending 31 March 2024.

Issue of sum out of the Consolidated Fund: excess

13

• (1) The Department may issue out of the Consolidated Fund and apply to the service of the year ending 31 March 2024 the sum of £464,000.

• (2) That sum may be used by the Northern Ireland Authority for Utility Regulation for the purposes specified in Part 3 of Schedule 3.

Supplementary

Interpretation

14

In this Act—

• “the 2001 Act” means the Government Resources and Accounts Act (Northern Ireland) 2001;

• “the Department” means the Department of Finance;

• “Northern Ireland department” has the same meaning as in the Northern Ireland Act 1998;

• “Schedule 1 estimate” has the meaning given in section 2(1);

• “Schedule 2 estimate” has the meaning given in section 8(1);

• “statutory provision” has the same meaning as in section 1(f) of the Interpretation Act (Northern Ireland) 1954.

Short title

15

This Act may be cited as the Budget Act (Northern Ireland) 2025.

SCHEDULE 1

DEPARTMENT OF AGRICULTURE, ENVIRONMENT AND RURAL AFFAIRS ESTIMATE

PART 1: AUTHORISED AMOUNTS

PART 2: EXPENDITURE

Departmental expenditure limit

Expenditure arising from:

The provision of agricultural, educational and knowledge transfer services, research and development and payments and grants to students, societies, associations, institutions, businesses, clubs and other organisations for agri-food purposes, horticulture, equine, fisheries and aquaculture purposes, environmental purposes, climate change and rural development; and harbour development. The provision of veterinary services, official controls and other official activities including animal health and welfare, veterinary public health and veterinary certification of live animals and animal products, including aquatic and fish health, and payments of compensation to farmers for animals culled in disease control programmes. The provision and application of policy support, policy development and legislation for the agri-food, equine and commercial horticulture industries, animal health and welfare, veterinary medicines, antimicrobial resistance, dog control, wildlife interventions, rural needs, rural development and the protection of all aspects of animal, bee and plant health and animal welfare. The provision and application of policy support, policy development, science support and legislation for protection, regulation and conservation of the environment, biodiversity, fisheries, aquaculture including for mitigating and adapting to climate change; and for furthering the achievement of sustainable development and green growth. The provision of country parks, and nature reserves and information centres. Net spend of the Agri-Food and Biosciences Institute, the Loughs Agency of the Foyle, Carlingford and Irish Lights Commission, the Northern Ireland Fishery Harbour Authority and the Livestock and Meat Commission for Northern Ireland. Grants to the Council for Nature Conservation and the Countryside, the Agricultural Wages Board for Northern Ireland, the Climate Change Committee; and grants for scientific services by other bodies, support for innovation, providing hardship assistance, conservation, natural heritage, green growth, furthering sustainable development, environmental legislation and protection and operation of the carrier bag levy. Subsidy and grant to Forest Service in relation to the regulation, maintenance, protection, development and conservation of forests and the management of the Forest Service estate. Payments under European Union or nationally funded programmes including the Common Agricultural Policy and disallowance, payments to district councils and other approved delivery bodies and other expenditure on activities that are required as a result of the United Kingdom’s exit from the European Union. Expenditure on enforcement activities, contingency planning and exercising, digital services, administration costs, compensation payments, governmental response to the coronavirus COVID-19 pandemic, UK Covid-19 Inquiry activities; associated non-cash items.

Annually managed expenditure

Expenditure arising from:

Creation and movement in provisions, revaluations due to change in market value, depreciation and net spend of arm’s length bodies.

PART 3: INCOME

Departmental expenditure limit

Income arising from:

Recoupment of salaries and associated costs for seconded staff; European Union (EU) income; receipts from the public and from public/private sector organisations in respect of various goods and services provided by the Department; receipts in respect of leases; miscellaneous licence fees and charges; receipts in respect of carrier bag levy; salvage of livestock slaughtered under the disease eradication programme; Emissions Trading Scheme civil penalties; sundry income. Amounts that may be applied as non-operating accruing resources arising from sale of assets.

DEPARTMENT FOR COMMUNITIES ESTIMATE

PART 1: AUTHORISED AMOUNTS

PART 2: EXPENDITURE

Departmental expenditure limit

Expenditure arising from: