Jack Chambers (Dublin West, Fianna Fail)
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I am here today in Seanad Éireann to present the Appropriation Bill 2025. The Appropriation Bill is a key component of the annual financial process and although it is technical in nature, it is of primary importance to the whole-of-year budgetary framework and must be concluded by both Houses of the Oireachtas before the end of this year.

The Appropriation Bill has two crucial functions. The first is to legally authorise the expenditure which has taken place throughout 2025. The Appropriation Bill 2025 provides this lawful basis in line with the Estimates that have been voted on by the Dáil throughout the year. These allocations are the amounts appropriated for the supply of services and are set out in Schedule 1 to the Bill. The amounts included reflect the Revised Estimates and any Further Revised Estimates for 2025 voted by the Dáil earlier this year, and all of the Supplementary Estimates voted by the Dáil over the course of 2025.

For 2025, these Estimates amount to €91.5 billion in total in net terms. This represents the ongoing investment in our public services through the Government’s balanced and planned approach to budgetary policy. It is supporting our public services, schools and healthcare and providing supports for our population, including childcare and social welfare payments. We have provided record levels of investment under our revised national development plan. This builds on investment in recent years providing more homes, schools, transport and water systems and other vital infrastructure. This infrastructure supports not only the delivery of modern, fit-for-purpose public services but also supports our economic development and regional growth into the future.

The 2025 funding set out in the Bill has enabled measures such as improvements in the social welfare system for people on a range of income supports, as well as providing additional support for families and people on illness, disability and carer programmes, alongside a €12 increase in core weekly social welfare rates; investment in our health service which has resulted in better outcomes for our citizens and greater access to higher quality healthcare; delivery on social and affordable programmes in housing; school places for over 975,000 students in primary, post-primary and special schools; investment in the apprenticeship system and other areas of further and higher education; support for affordability in early learning and childcare through the core funding scheme; and pay increases in line with the public service agreement to deliver better public services across the State. The second function of the Appropriation Bill is to provide a legal basis for public spending to continue into 2026. The enactment of this Bill before the end of December provides the authority for spending in January 2026 until approval of the 2026 Estimates by the Dáil. The authority for 2026, as contained in the Central Fund (Permanent Provisions) Act 1965, is based on the amounts provided for in the Appropriation Bill 2025. This ensures that payments can be made in respect of social welfare; pay for those delivering our key public services, including our healthcare and education systems; and a range of other supports and services.

Under the rolling multi-annual capital envelopes introduced in budget 2004, Departments may carry unspent capital funding over from the current year to the following year, up to a maximum of 10% of voted capital allocation. The Bill provides for the capital carryover from 2025 to 2026. The multi-annual system was designed to enhance the efficiency and effectiveness of the management of capital programmes across government. The system recognises the complexity inherent in the planning and profiling of capital expenditure and that larger capital projects may be subject to delays. Therefore, it allows a portion of the unspent funding to be made available for programmes in the subsequent year. Section 3 of the Appropriation Bill provides for a proposed capital carryover of €182.25 million. Schedule 2 of the Bill outlines the proposed amounts to be carried over by Vote.

The Appropriation Bill 2025 will also include a provision to advance funds from the Central Fund to the Paymaster General's supply account to facilitate payments due in the initial days of January 2026. This provision ensures that the funds are in place for salary, pension and social welfare payments at the start of 2026 without creating an overdraft on the supply account. Section 4 of the Appropriation Bill provides for up to €1.2 billion to be advanced, with this then being repaid to the Central Fund in January 2026. The need for this provision arises as certain Exchequer liabilities and social welfare payments are due for payment by electronic funds transfer in the initial days of January. With the banking system closed on 1 January, funding will need to be in place in departmental bank accounts before the end of the year to meet these liabilities on a timely basis. In addition, An Post needs to be pre-funded before the end of the 2025 in order to distribute funds to its network of post offices throughout the country in respect of social welfare payments it makes on an agency basis. These Exchequer liabilities form part of the supply services for 2026 and these costs will come under moneys voted in 2026, in respect of which the usual processes and mechanisms for voted moneys will apply.

Concurrence to an early signature request for the Appropriation Bill is being sought. The signed Act is required by the Comptroller and Auditor General for clearance of the end-of-year issues from the Exchequer. Under Article 25.2.1° of the Constitution, the President may not sign a Bill earlier than the fifth day after the date on which the Bill is presented to her. However, there is provision in Article 25.2.2° whereby, at the request of the Government, with the prior concurrence of Seanad Éireann, the President may sign a Bill on a date earlier than the fifth day mentioned. In view of the urgency of this Bill, the provision in Article 25.2.2° is sought and a motion to this effect is placed before the Seanad. Such an earlier signature motion has also been sought for the Appropriation Bill in previous years.

The Appropriation Bill is an essential element of financial housekeeping which those of us in both Houses of the Oireachtas are required to undertake. The passing of the Bill will authorise in law all of the expenditure that has been undertaken in 2025 based on the Estimates voted by the Dáil during the year. The passage of the Bill will also ensure that payments funded from voted expenditure in 2026 can continue to be made in the period between the beginning of the year and when the Dáil approves the 2026 Estimates. I commend the Bill to the House.

Mark Daly (Fianna Fail)
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I thank the Minister so much for coming into Seanad Éireann today for all Stages of the Appropriation Bill 2025. Before I call on the first speaker, I wish everyone a happy Christmas. I thank all the staff - Carmel, Martin and all the crew - for their work throughout what has been more than an interesting year in terms of our throughput of work. I thank all the Senators for their co-operation, the ushers and all the people who make Leinster House work so well. I thank the Ministers for their great attendance and I thank the Minister, Deputy Chambers, for being here today.