Mark Ward (Dublin Mid West, Sinn Fein)
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275. To ask the Minister for Finance if he will outline the way in which budget 2023 announcements will be delivered in a clearer way outlining the amounts that are new announcement and which are existing announcements; and if he will make a statement on the matter. [23099/22]

Paschal Donohoe (Dublin Central, Fine Gael)
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As part of the annual Budgetary process, my Department, along with the Department of Public Expenditure and Reform (PER), publish a wide range of documents. With these publications we try to strike a balance between ensuring sufficient technical detail on one hand, and making the material accessible to the general public on the other. In this regard we are constantly trying to improve the documents and material in question.

In particular, the production of the Citizen’s Guide to the Budget plays an important role in helping to communicate the overall Budgetary process and key measures introduced in any one year. The Guide provides a high-level overview of the Budget. It aims to explain how money will be raised and spent in the relevant year. It has an easy-to-use format so it can be used by a wide cross-section of society. This enables citizens to take part in informed debate about the choices made by Government.

Another document, the Tax Policy Changes publication sets out all of the tax measures announced in the Budget and includes the estimated yield or cost from each measure. This report also provides a detailed description of each measure, and in the event that a measure was announced in advance of the Budget, this would be referred to in this report.

Budget announcements in relation to expenditure measures are a matter for the Minister for PER, and are set out in detail in the Expenditure Report. The Expenditure Report contains information regarding overall allocations for Departments, allocations at programme level, what public services will be delivered within these allocations and additional amounts for selected measures.