S.I. No. 112/2026 - Finance Act 2004 (Section 91) (Deferred Surrender to Central Fund) Order 2026

Notice of the making of this Statutory Instrument was published in

“Iris Oifigiúil” of 27th March, 2026.

WHEREAS section 91 of the Finance Act 2004 (No. 8 of 2004) makes provision for the carryover from one year to another of any unspent Exchequer capital allocations, up to a maximum of 10 per cent of the capital allocation by Vote;

AND WHEREAS the functions of the Minister for Finance under the said section 91 have been transferred to the Minister for Public Expenditure, Infrastructure, Public Service Reform and Digitalisation pursuant to the Finance (Transfer of Departmental Administration and Ministerial Functions) (No. 2) Order 2011 ( S.I. No. 480 of 2011 ) (as adapted by the Public Expenditure, National Development Plan Delivery and Reform (Alteration of Name of Department and Title of Minister) Order 2025 ( S.I. No. 243 of 2025 ));

AND WHEREAS the Minister for Public Expenditure, Infrastructure, Public Service Reform and Digitalisation made a determination for the purposes of subsection (2) of the said section 91 in respect of certain undischarged appropriations by reference to the capital supply services and purposes included in a vote referred to in Schedule 1 to the Appropriation Act 2025 (No. 17 of 2025);

AND WHEREAS there is set out in Schedule 2 to the Appropriation Act 2025 the sums deferred into the year ending 31 December 2026 and the related Votes and Titles in respect of each of the sums concerned;

AND WHEREAS, pursuant to subsection (4) of the said section 91, a draft of the following order has been laid before Dáil Éireann and a resolution approving of the draft has been passed by Dáil Éireann in the financial year immediately following the financial year in respect of which the undischarged appropriations concerned relate;

NOW I, JACK CHAMBERS, Minister for Public Expenditure, Infrastructure, Public Service Reform and Digitalisation, in exercise of the powers conferred on me by section 91 (4) of the Finance Act 2004 and the Finance (Transfer of Departmental Administration and Ministerial Functions) (No. 2) Order 2011 (as adapted by the Public Expenditure, National Development Plan Delivery and Reform (Alteration of Name of Department and Title of Minister) Order 2025 ( S.I. No. 243 of 2025 )), hereby order as follows:

1. This Order may be cited as the Finance Act 2004 (Section 91) (Deferred Surrender to Central Fund) Order 2026.

2. The sums set out in column (5) of the Schedule, amounting in the aggregate to €180,593,000 are determined to be available for making good supply in the year ending 31 December 2026 for the capital supply services and purposes by reference to the Vote Number, Title, Capital Subheads and Descriptions mentioned in columns (1), (2), (3) and (4), respectively, of that Schedule, opposite the amount mentioned in column (5) in respect of each Capital Subhead.

SCHEDULE

Article 2

Details of sums determined for the purposes of Article 2

Vote No. (1)	Title (2)	Capital Subhead (3)	Description (4)	Sums deferred under section 91 of the Finance Act 2004 (5) €
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	A.18	Government ICT Services (OGCIO)	600,000
11			Total under Vote No. 11	600,000
16	For the salaries and expenses of Tailte Éireann and certain minor services	A.2	Administration – Non-Pay	579,000
16			Total under Vote No. 16	579,000
17	For the salaries and expenses of the Public Appointments Service	A.2	Administration – Non-Pay	150,000
17			Total under Vote No. 17	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	A.12	Capital Building Programme	17,310,000
20			Total under Vote No. 20	17,310,000
22	For 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	A.3	Courthouses	5,047,000
22			Total under Vote No. 22	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	B.4	Residential/Community Retrofit Programmes	65,011,000
		B.5	Other Energy Efficiency Programmes	12,000,000
			Total under Vote No. 29	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	A.2	Administration – Non-Pay	2,000,000
		A.4	Bovine T.B. and Brucellosis Eradication	6,000,000
		A.5	Laboratory Services	500,000
		B.5	Development of Agriculture and Food (Farm)	3,986,000
		B.10	Forestry & Bio Energy	5,000,000
		C.3	Research Quality Assurance, Farm Safety & Certification	3,055,000
		C.4	Development & Promotion of Agriculture and Food	1,250,000
		C.13	An Rialálaí Agraibhia (The New Agri Food Regulator)	300,000
		D.3	Fisheries	7,000,000
			Total under Vote No. 30	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	A.15	Humanitarian Relief Scheme	350,000
		D.5	Overseas Tourism Marketing Fund	6,103,000
		D.7	EU Just Transition Fund	14,862,000
			Total under Vote No. 32	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	B.5	Childcare Programmes: Delivery Supports & Other Initiatives	7,690,000
40			Total under Vote No. 40	7,690,000
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	A.5	Leader – Rural Economy Sub Programme	4,300,000
		B.11	Community Enhancement Programme	5,000,000
		B.14	Ukraine Supports – Community Fund	9,000,000
		C.4	Irish Language Support Schemes (Part Funded by National Lottery)	3,500,000
			Total under Vote No. 42	21,800,000
TOTAL OF SCHEDULE				180,593,000

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GIVEN under my Official Seal,

25 March, 2026.

JACK CHAMBERS,

Minister for Public Expenditure, Infrastructure, Public Service Reform and Digitalisation.