Budget Act (Northern Ireland) 2026

Authorisation for the year ending 31 March 2026

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 2026.

• (2) In that year, the use of resources by the persons mentioned in subsection (3) is authorised up to the amount of £32,672,027,000.

• (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) £29,911,602,000 is authorised for use for current purposes, and

• (b) £2,760,425,000 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 2026 (“Schedule 1 estimates”).

• (2) In the year ending 31 March 2026, 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) 2025, which total £30,772,659,000.

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 2026 the sum of £28,100,470,000.

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 2026 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) 2025, which total £27,431,599,000.

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 £14,050,235,000.

• (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 2026.

• (3) Section 5 of the Budget (No. 2) Act (Northern Ireland) 2025 (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 2026, 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 2026, 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) 2025.

Authorisation for the year ending 31 March 2027

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 2027.

• (2) In that year, the use of resources by the persons mentioned in subsection (3) is authorised up to the amount of £14,821,328,000.

• (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) £13,578,044,000 is authorised for use for current purposes, and

• (b) £1,243,284,000 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 2027 (“Schedule 2 estimates”).

• (2) In the year ending 31 March 2027, 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 2027 the sum of £12,835,941,000.

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 2027 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

• (1) The Department may borrow on the credit of the sum specified in section 9 any sum or sums not exceeding in total £6,417,970,000.

• (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 2027.

Supplementary

Interpretation

12

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

13

This Act may be cited as the Budget Act (Northern Ireland) 2026.

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 for all aspects of animal 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, nature reserves, information centres and a Public Angling Estate. 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. Funding 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 and conservation of forests and the development and management of the Forest Service estate. Payments under European Union (EU) or nationally funded programmes including the Sustainable Agricultural Programme, payments to district councils and other approved delivery bodies and other expenditure on activities that are required to support agriculture, agri-environment, fisheries and rural development. Expenditure on regulation, enforcement activities, monitoring and surveillance of environmental standards, contingency planning and exercising, digital services, administration costs, compensation payments, 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 (ALBs).

Part 3 — Income

Departmental expenditure limit

Income arising from:

Recoupment of salaries and associated costs for seconded staff; European Union 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; tuition fees and 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:

Payments relating to the administration and operating costs of the Department and the net administration and operating costs of its ALBs to enable the Department to fulfil its obligations to support all client groups as well as supporting the governmental response to the coronavirus COVID-19 pandemic and delivering the Programme for Government. The Department’s ALBs include the Northern Ireland Housing Executive, Northern Ireland Library Authority, National Museums and Galleries Northern Ireland, Arts Council of Northern Ireland, Sports Council for Northern Ireland, the North/South Language Body, the Charity Commission for Northern Ireland, Armagh Observatory and Planetarium, Northern Ireland Commissioner for Children and Young People, Ulster Supported Employment Limited, Commissioner for Older People for Northern Ireland, Northern Ireland Museums Council, Local Government Staff Commission and Northern Ireland Local Government Officers’ Superannuation Committee. Expenditure/services of the Department and its ALBs include: social security administration including the payment of appropriate grants, loans, compensation, benefits and allowances; payment of Welfare Supplementary payments; payments associated with the amendment of Special Rules for Terminal Illness; payment of Discretionary Support grants and loans; payment of emergency fuel payments; collection of debt arising from overpayments of benefit and on behalf of other public and private sector bodies; provision of youth and adult employment services programmes, schemes and skills training programmes; career information, advice and guidance services; promoting and protecting the interests of children, older people, people with disabilities, and other socially excluded groups; child maintenance service; housing services, including discretionary payments, loans and subsidies; provision of Financial Transactions Capital Loans to eligible bodies, including for the delivery of housing, regional development, community and voluntary services, culture and sports and associated administration costs; housing-led regeneration; preventing homelessness, and supporting people to stay in their homes; regulation of the Northern Ireland Housing Association sector; arts, creativity, museums, libraries, linguistic and cultural diversity, sport, recreation and other services; historic environment and payments to hold or support events; acquisition and preservation of, and provision of access to, archival heritage; urban regeneration including services such as property maintenance and events; community and voluntary sector support; provision of money and debt advice; services provided to the Resettlement Scheme; grants to councils in support of local services, transferred functions and emergency financial assistance; grant funding for delivery of the All-Island Local Authority Programme; built heritage; payments under European Union Structural Funds programmes and expenditure relating to exiting the European Union; sums payable under the Fresh Start and New Decade, New Approach agreements; expenditure relating to UK Covid-19 Inquiry activities; costs of administering services provided to other departments and partner organisations; costs relating to climate change actions; costs relating to building safety and remediation; indemnities; all administration costs, including developmental work on systems; severance payments; depreciation, impairments and any other non-cash costs including losses, special payments and write offs.

Annually managed expenditure

Expenditure arising from: