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Appropriation Act 2025

In short

This law, called the Appropriation Act 2025, is about authorizing the government to spend money from the Central Fund for public services for the years 2024 and 2025, and to manage certain financial arrangements.

What it regulates

Who it concerns

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📄 Legal text
Appropriation Act 2025 Skip to content Disclaimer Feedback Helpdesk Gaeilge Léim go dtí an t-ábhar Séanadh Aiseolas Deasc chabhrach English Gaeilge English Produced by the Office of the Attorney General Táirgthe ag Oifig an Ard-Aighne Home Legislation Acts of the Oireachtas Statutory Instruments Pre-1922 Legislation Constitution External Resources Bills (Houses of the Oireachtas) Iris Oifigiúil / Official Gazette Revised Acts (LRC) Classified List of Legislation (LRC) Translations (acts.ie) Translations (Houses of the Oireachtas) Government Publications for Sale EU Law (EUR-Lex) FAQ Disclaimer Feedback Helpdesk Search Baile Reachtaíocht Achtanna an Oireachtais Ionstraimí Reachtúla Reachtaíocht Réamh-1922 Bunreacht Acmhainní Seachtracha Billí (Tithe an Oireachtais) Iris Oifigiúil Achtanna Athbhreithnithe (CAD) (An Coimisiún um Athchóiriú an Dlí) Liosta Rangaithe Reachtaíochta Aistriúcháin (achtanna.ie) Aistriúcháin (Tithe an Oireachtais) Foilseacháin Rialtais ar Díol Dlí AE (EUR-Lex) CCanna (Ceisteanna Coitianta) Séanadh Aiseolas Deasc chabhrach Cuardach TitleTeideal Year(s) or rangeBliain nó blianta nó raon TypeCineál All Legislation Acts Statutory Instruments Advanced SearchCuardach Casta HomeBaile ActsAchtanna 2025 Appropriation Act 2025 Appropriation Act 2025 Permanent Page URL View by SectionAmharc de réir Ailt View Full ActAmharc ar an Acht Iomlán Bill History Stair Bille Commencement, Amendments, SIs made under the Act Tosach Feidhme, Leasuithe, IRí arna ndéanamh faoin Acht Open PDFOscail PDF Print Full ActPriontáil an tAcht Iomlán Number 17 of 2025 APPROPRIATION ACT 2025 CONTENTS Section 1. Issue of €9,680 out of Central Fund for year 2024 2. Appropriation of sums voted for supply services, totalling €91,479,527,680 3. Deferred surrender relating to capital supply services, totalling €182,253,000 4. Repayable advances from Central Fund 5. Short title SCHEDULE 1 PART 1 Excess for Year 2024 PART 2 Appropriation of Sums Voted for Supply Services SCHEDULE 2 Deferred Surrender Relating to Capital Supply Services Acts Referred to Central Fund (Permanent Provisions) Act 1965 (No. 26) Finance Act 2004 (No. 8) Public Accounts and Charges Act 1891 (54 & 55 Vict. c. 24) Social Welfare Acts Superannuation Acts 1834 to 2004 Number 17 of 2025 APPROPRIATION ACT 2025 An Act to apply a certain sum out of the Central Fund to the service of the year ended 31 December 2024 and to appropriate to the proper supply services and purposes sums granted by the Central Fund (Permanent Provisions) Act 1965 , to make provision in relation to deferred surrender to the Central Fund of certain undischarged appropriations by reference to the capital supply services and purposes as provided for by section 91 of the Finance Act 2004 and, for the purpose of maintaining a sufficient amount of moneys in the Paymaster General’s Supply Account so as to enable the discharge of particular liabilities, to make provision for repayable advances from the Central Fund. [20th December, 2025] Be it enacted by the Oireachtas as follows: 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. 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. 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. 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. Short title 5. This Act may be cited as the Appropriation Act 2025. SCHEDULE 1 PART 1 Excess for Year 2024 Sums not exceeding Vote No. Title Supply Grants Appropriations-in-aid (1) (2) (3) (4) € € 14 Sum granted to make good an excess on the grant for the State Laboratory 2024 9,680 0 Total of Part 1 9,680 0 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 Vote No. Title Supply Grants Appropriations-in-aid (1) (2) (3) (4) € € 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 5,438,000 108,000 2 For the salaries and expenses of the Department of the Taoiseach, including certain services administered by the Department and for payment of grants 40,703,000 866,000 3 For the salaries and expenses of the Office of the Attorney General, including a grant 25,520,000 746,000 4 For the salaries and expenses of the Central Statistics Office 92,315,000 2,500,000 5 For the salaries and expenses of the Office of the Director of Public Prosecutions 72,023,000 1,100,000 6 For the salaries and expenses of the Office of the Chief State Solicitor 53,390,000 1,951,000 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 50,680,000 965,000 8 For the salaries and expenses of the Office of the Comptroller and Auditor General 11,602,000 7,426,000 9 For the salaries and expenses of the Office of the Revenue Commissioners, including certain other services administered by that Office 562,269,000 65,917,000 10 For the salaries and expenses of the Tax Appeals Commission 3,929,000 80,000 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 61,849,000 3,400,000 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. 139,795,000 793,626,000 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 725,903,000 26,400,000 14 For the salaries and expenses of the State Laboratory 14,952,000 1,649,000 15 For Secret Service 2,000,000 0 16 For the salaries and expenses of Tailte Éireann and certain minor services 89,367,000 1,800,000 17 For the salaries and expenses of the Public Appointments Service 24,959,000 256,000 18 For the salaries and expenses of the National Shared Services Office 75,350,000 6,876,000 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 16,991,000 490,000 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 2,387,377,000 153,076,000 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 542,270,000 13,871,000 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 165,793,000 35,032,000 23 For the salaries and expenses of An Coimisiún Toghcháin 11,618,000 181,000 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 2,770,546,000 135,577,000 25 For the salaries and expenses of the Irish Human Rights and Equality Commission and for payment of certain grants 9,709,000 101,000 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 12,365,706,000 446,100,000 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 809,149,000 1,200,000 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 583,917,000 75,000,000 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 980,504,000 5,865,000 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 1,831,405,000 406,516,000 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 4,110,259,000 89,333,000 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 1,217,145,000 89,000,000 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 1,206,727,000 226,379,000 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 9,519,181,000 74,042,000 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 324,477,000 4,850,000 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 1,014,054,000 25,315,000 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 13,361,386,000 318,574,000 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 25,639,081,000 416,417,000 39 For the salaries and expenses of the Office of Government Procurement 20,481,000 615,000 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 6,315,578,000 25,994,000 41 For the salaries and expenses of An tÚdarás Póilíneachta agus Sábháilteachta Pobail and for the payment of certain grants 6,158,000 126,000 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 535,445,000 39,609,000 43 For the salaries and expenses of the Office of the Government Chief Information Officer 57,486,000 205,000 44 For the salaries and expenses of the Data Protection Commission 29,120,000 291,000 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 3,575,244,000 102,746,000 46 For the salaries and expenses of Fiosrú 20,667,000 451,000 Total of Part 2 91,479,518,000 3,602,622,000 Total of Schedule 1 91,479,527,680 3,602,622,000 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. Title Sums not exceeding (1) (2) (3) € 16 For the salaries and expenses of Tailte Éireann and certain minor services 579,000 17 For the salaries and expenses of the Public Appointments Service 150,000 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 17,310,000 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 5,047,000 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 77,011,000 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 29,091,000 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 21,315,000 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 9,000,000 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 21,800,000 43 For the salaries and expenses of the Office of the Government Chief Information Officer 950,000 Total of Schedule 2 182,253,000 Privacy Statement Accessibility European Legislation Identifier (PDF) Open Data License Ráiteas Príobháideachais Inrochtaineacht Aitheantóir Eorpach Reachtaíochta (ELI) Ceadúnas Sonraí Oscailte Liosta Fianán © Government of Ireland. 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