Budget Act (Northern Ireland) 2026

Design, construction and maintenance of roads, bridges, structures, footpaths, street lighting and car parks; costs associated with walking and cycling infrastructure; costs associated with the operation of the Blue Badge Scheme; purchase of land, property, vehicles, ferries, plant, computer licensing, hosting and software, equipment and stores; supporting research in the development of new innovative digital solutions; public liability claims; compensation payments; costs associated with the decriminalisation of parking enforcement; costs associated with the enforcement of moving traffic offences; costs associated with residents’ parking improvement; restoration or promotion of the recreational or navigational use of any waterway; maintenance of designated watercourses and sea defences; reservoir operational issues including the maintenance of reservoirs in which the department has an interest; construction and maintenance of drainage and flood defence structures; protection of drainage function of all watercourses; implementation of the Water Environment (Floods Directive) Regulations (Northern Ireland) 2009; emergency response to flooding and Lead Government Department responsibilities; experimental work under the Drainage (Northern Ireland) Order 1973; enhancing community resilience to flooding; development of reservoir safety legislation and support for Drainage Council for Northern Ireland; Flood Risk Planning consultation advice; protection, restoration and bringing back into active use the Grade A listed Crumlin Road Gaol and the management of the St Lucia site; road safety services and promotion; driver licensing, driver and vehicle testing, transport licensing, enforcement and regulation; rail safety regulation; train driver licensing, railway operator licensing, issue of Commercial Bus Service Permits; costs incurred to facilitate the licensing and regulation of Goods Vehicle Operators; operation and maintenance of the Strangford Ferry; support for and grants in respect of the Rathlin Island ferry service and works to Ballycastle and Rathlin Harbours; support for air and sea ports; support for transport services including grants in respect of rail and road passenger services including fare concessions, fuel duty rebate, transport for people with disabilities, rural transport, shopmobility schemes, provision and maintenance of bus shelters, purchase of buses and rolling stock and capital works; environmentally sustainable transport and related infrastructure including Active School Travel Programme, costs associated with greenways and active travel, including grants and grants for the former Blue-Green infrastructure; policies and actions to decarbonise transport, including Low/Zero Emission Vehicle strategies; energy matters; planning services, support for strategic planning including grants, planning legislation and policy, governance and oversight of planning and plan making within local councils; transport planning and visioning; payments under European Union programmes; grants in respect of certain inland waterways; net cost of the management, maintenance, development and restoration of operational waterways of Waterways Ireland; the shareholder and water, flooding, drainage and reservoirs policy functions; repayment of loans; consultants’ and other fees; expenditure on activities that are required as a result of the United Kingdom’s exit from the European Union; UK Covid-19 Inquiry activities; administration costs; payments in relation to the holiday pay case; severance payments; related services including services to other departments; other non-cash items.

Annually managed expenditure

Expenditure arising from:

The creation, revaluation and release of provisions; depreciation and impairments due to the revaluation of assets, unforeseen obsolescence and losses caused by catastrophic events; bad debts; net pension liabilities of Waterways Ireland.

Non-budget expenditure

Expenditure arising from:

Payment of income subsidies, equity injections, grants and net lending to Northern Ireland Water Limited.

Department of Justice estimate

Part 1 — Authorised amounts

Part 2 — Expenditure

Departmental expenditure limit

Expenditure arising from:

Access to Justice services and policy development, including expenditure by Legal Services Agency Northern Ireland, Northern Ireland Courts and Tribunals Service, costs relating to The Appeals Service and Office of President of Appeals Tribunal, cost relating to the Truth Recovery Redress Service and costs relating to the Historical Institutional Abuse Redress Board and associated compensation payments; costs relating to the Victims’ Payments Board and associated payments for the Troubles Permanent Disablement Payment Scheme; the Parole Commissioners for Northern Ireland and the Northern Ireland Law Commission, net expenditure for Criminal Justice Inspection Northern Ireland; Safer Communities services, policy development and legislation, including expenditure by Forensic Science Northern Ireland, net expenditure for the Probation Board for Northern Ireland, Police Ombudsman for Northern Ireland, Northern Ireland Policing Board, Northern Ireland Police Fund, Police Rehabilitation and Retraining Trust and the RUC George Cross Foundation, also expenditure on state pathology services and the Prisoner Ombudsman, Independent Monitoring Boards, RUC GC Widows Association and search and rescue services. Reducing Offending services and policy development including expenditure by the Northern Ireland Prison Service and Youth Justice Agency. Policing including net expenditure by the Police Service of Northern Ireland, and net expenditure of the Independent Assessor of PSNI Recruitment Vetting. Historical investigations and other legacy costs including requests for information and disclosure to inquests / public enquires; implementation of the Stormont House Agreement and Fresh Start Agreement; Access Northern Ireland; compensation schemes; expenditure on activities that are required as a result of the United Kingdom’s exit from the European Union; administration costs; settlement of equal pay claims, severance payments, pension scheme payments including pension scheme benefits to or in respect of persons covered by the Northern Ireland Judicial Pension Scheme, related services; governmental response to the coronavirus COVID-19 pandemic, UK Covid-19 Inquiry activities; period products costs; other non-cash items.

Annually managed expenditure

Expenditure arising from:

The movement, and release of provisions throughout the Department, its Agencies and ALBs; impairment of land and buildings; pension costs including Police pension schemes, the Northern Ireland Local Government Pension Scheme and the Northern Ireland Judicial Pension Scheme; corporation tax; other non-cash items.

The Executive Office estimate

Part 1 — Authorised amounts

Part 2 — Expenditure

Departmental expenditure limit

Expenditure arising from:

Support to the Executive Committee; the co-ordination of policy; strategic corporate communications; advice and support to the Head of the Northern Ireland Civil Service and NICS Board, including net expenses of NICS Board Non Executive Members; delivery of the King’s Honours investitures; co-ordination of activities to support innovation, digital transformation, and evidence-based policy through the Office of Science and Technology and the Office of AI and Digital, as guided by the Chief Scientific and Technology Advisor; net expenses of the Attorney General for Northern Ireland and the Commissioner for Public Appointments for Northern Ireland; public appointments policy, associated legislation and strategy; the skills development and support of public appointees and potential public appointees and actions and guidance to improve broader public sector governance and capacity and policy development; public appointments; support for civic engagement and consultation; net expenses of the Strategic Investment Board Limited; net expenses of the Northern Ireland Judicial Appointments Commission; the North-South Ministerial Council; the British-Irish Council; machinery for the conduct of Inter-governmental Relations; East-West Council, Council for the Nations and Regions; civil contingencies and resilience in the Prevent, Prepare, Respond and Recover phases and as described in the Northern Ireland Civil Contingencies (Building Resilience Together) Framework; maintenance of former Regional Government Headquarters building, Ballymena under the Protocol for the Care of the Government Historic Estate; policy on standards in public life; the Reinvestment and Reform Initiative; the regeneration of Ebrington; net expenses of the Maze/Long Kesh Development Corporation; development and delivery of a Programme for Government; development of and supporting the delivery of an Investment Strategy Northern Ireland, associated plans and governance mechanisms; promotion of human rights, equality of opportunity and social inclusion and the alleviation of disadvantage including in situations of severe stress, crisis or emergency; net expenses of the Equality Commission for Northern Ireland; actions related to the Historical Institutional Abuse Redress Board and the Commissioner for Survivors of Institutional Childhood Abuse within the Historical Institutional Abuse (Northern Ireland) Act 2019 including, payments to the designated department under that Act for administrative costs of the Board, awards of compensation and costs and expenses in connection with applications and appeals; and other implementation-related actions from the Hart Report, including a memorial, seeking contributions from Institutions towards the costs of redress and services for victims and survivors; work associated with historical clerical child abuse, Mother and Baby Institutions and Magdalene Laundries and workhouses (covering the work in the Truth Recovery Design Report published in October 2021); net expenses of the Commissioner for Survivors of Institutional Childhood Abuse; the actions and commitments contained in the Executive’s Good Relations Strategy Together: Building a United Community including the T:BUC Camps Programme, Planned Interventions Programme, the Central Good Relations Fund and the District Councils Good Relations Programme, the Urban Villages programme, (including covering the work of the Collaboration Test and Learn pilots), T:BUC Trees Initiative; the policy, funding and legislative implementation of the Racial Equality Strategy; and actions associated with Refugee and Asylum Seeker support and integration, including support for those displaced as a result of global conflict or other emergency situations; net expenses of the Northern Ireland Community Relations Council; the European Union Programme for Peace and Reconciliation; delivering social change including the associated Executive Funds; the promotion of Social Value; victims and survivors including actions and payments associated with the operation of the Victims Payments Scheme for Permanent Disablement; net expenses of the Victims and Survivors Service Limited; net expenses of the Commission for Victims and Survivors for Northern Ireland; implementation of the Stormont House Agreement and the Fresh Start Agreement; actions associated with the implementation of the New Decade, New Approach Deal; North West Development Fund; the Commission on Flags, Identity, Culture and Tradition; net expenses of the Irish Language Commissioner, the Commissioner for the Ulster Scots and the Ulster British Tradition and the Office of Identity and Cultural Expression; promoting the devolved administration’s interests internationally by supporting the development of relationships with stakeholders overseas, inward visitors, and representatives from overseas on devolved matters, supporting international activities of benefit to Northern Ireland, including establishing, maintaining and developing the work of the offices overseas; in particular managing and promoting the devolved administration’s interests in Europe; policy development in respect of the devolved administration’s responsibilities and interests in relation to the European Union following the UK’s exit; expenditure on devolved functions that are required as a result of the international agreements entered into by the United Kingdom; governmental recovery from the coronavirus COVID-19 pandemic; actions associated with the Strategic Framework to End Violence Against Women and Girls and related Delivery Plans; actions associated with the Period Products (Free Provision) Act (Northern Ireland) 2022; the Executive Insight and Strategy Unit; settlement of the NICS equal pay claims; development of trauma informed practice across the Department and its ALB’s; severance payments; liaison with other bodies, persons and authorities (both inside and outside Northern Ireland); information services; IT Service Provision; development and oversight of the Executive’s legislative programme; UK Covid-19 Inquiry activities; administration; development of actions and policy stemming from the Climate Change (Northern Ireland) Act 2022, to include the establishment of the Northern Ireland Climate Commissioner’s Office; facilities management and vehicle maintenance costs; Workplace Health Improvement Programmes; participation in Foreign, Commonwealth and Development Office healthcare contracts; engagement events; volunteering activities; corporate membership; other non-cash items; co-ordinating the outworking of the Windsor Framework; support to the Executive, Departments and wider public and voluntary sectors on reform and transformation of public services.

Annually managed expenditure

Expenditure arising from:

Revaluations of strategic sites and land and buildings; movement on provisions, impairment of Financial Transactions Capital loans, and unrealised exchange gains and losses.

Food Standards Agency estimate

Part 1 — Authorised amounts

Part 2 — Expenditure

Departmental expenditure limit

Expenditure arising from:

Improving food safety and promoting healthy eating; food safety inspection and enforcement; incident management; consumer awareness of food safety, choice and healthy eating options; research; training and education; expenditure on activities that are required as a result of the United Kingdom’s exit from the European Union; administration; related services; associated depreciation; other non-cash items.

Annually managed expenditure

Expenditure arising from:

Provisions; other non-cash items.

Northern Ireland Assembly Commission estimate

Part 1 — Authorised amounts

Part 2 — Expenditure

Departmental expenditure limit

Expenditure arising from:

The remuneration of Members of the Assembly, the operation of services supporting Members as they exercise their functions as Members, in the Assembly, constituencies and elsewhere, including the administration of the financial support framework for Members. The provision of property, staff and services to the Assembly; hosting events; provision of services to enhance the public awareness and involvement in the working of the Assembly; service related administration costs; severance payments; associated depreciation; other non-cash items.

Annually managed expenditure

Expenditure arising from:

The provision for legal costs, early departure costs, and the annual finance costs for the Assembly Members’ Pension Scheme.

Northern Ireland Audit Office estimate

Part 1 — Authorised amounts

Part 2 — Expenditure

Departmental expenditure limit

Expenditure arising from:

Audit and assurance services; promoting economy, efficiency and effectiveness in the use of public funds and resources; conducting exercises to assist in fraud prevention and detection; expenditure on activities that are required as a result of the United Kingdom’s exit from the European Union; governmental response to the coronavirus COVID-19 pandemic; administration; related services; UK Covid-19 Inquiry activities; associated non-cash items.

The Northern Ireland Authority for Utility Regulation estimate

Part 1 — Authorised amounts

Part 2 — Expenditure

Departmental expenditure limit

Expenditure arising from:

Developing and regulating the electricity, gas, water and sewerage industries and markets; promoting competition; protecting consumers; expenditure on activities that are required as a result of the United Kingdom’s exit from the European Union; those aspects of implementation of the Department for Economy’s Energy Strategy, delivery of the energy transition and Climate Change Act targets for 2030 and 2050; UK Covid-19 Inquiry activities; administration; related services; lease dilapidation costs; other non-cash items.

Annually managed expenditure

Expenditure arising from:

Impairments due to the revaluation of fixed assets, exchange losses on foreign transactions and provision for lease dilapidation costs.

Non-budget expenditure

Expenditure arising from:

Non-cash items.

Northern Ireland Public Services Ombudsman estimate

Part 1 — Authorised amounts

Part 2 — Expenditure

Departmental expenditure limit

Expenditure arising from:

Investigating complaints of injustice suffered through maladministration by government departments, statutory agencies, public bodies, local government and health and social care bodies, general and independent health care providers, colleges, universities and boards of governors of grant aided schools; undertaking investigations into systemic maladministration without the need for complaint; improving standards of complaints handling by public bodies including publication of statistics, best practice and training; investigating and adjudicating on complaints on local government ethical standards against councillors; severance payments; governmental response to the coronavirus COVID-19 pandemic; UK Covid-19 Inquiry activities; activities that are required as a result of the United Kingdom’s exit from the European Union; administration; backdated holiday compensation payments; related services; investigation of complaints about judicial appointments made by Northern Ireland Judicial Appointments Commission; other non-cash items.

Annually managed expenditure

Expenditure arising from:

Creation and movement in provisions.

Public Prosecution Service for Northern Ireland estimate

Part 1 — Authorised amounts

Part 2 — Expenditure

Departmental expenditure limit

Expenditure arising from:

The prosecution of offences; legal services; employment of independent counsel; court costs and costs awarded; payments and services to other departments and public sector bodies; trainee grants; payments under the Asset Recovery Incentivisation Scheme; staffing; expenditure on activities that are required as a result of the United Kingdom’s exit from the European Union; administration costs; governmental response to the coronavirus COVID-19 pandemic; settlement of other claims; settlement of holiday pay claims; other related services; severance payments; other non-cash items.

Annually managed expenditure

Expenditure arising from:

Pension liabilities; provisions; other non-cash costs.