Dáil Éireann Debate, Tuesday - 13 January 2026
450. Deputy Albert Dolan asked the Minister for Defence the value of expenditure originally allocated in the Estimates to specific programmes or staffing measures that could not be spent as planned within the year for each of the past five years; and whether such underspends were surrendered, carried forward or reallocated to other areas within the Vote. [1810/26]
View answerThe Defence Vote Group comprises of two Votes, Vote 35 (Army Pensions) & Vote 36 (Defence). Both Votes shared one common programme over this period, i.e., “To provide for the military defence of the State, contribute to national and international peace and security and fulfil all other roles assigned by Government”.
The tables below set out the gross expenditure originally allocated to both Vote 35 and Vote 36, the spend over the relevant years, the unspent allocation, surplus Appropriations-in-Aid (A-in-A) and the net amount surrendered to the Exchequer.
The ‘Net Exchequer Surrender’ figure represents the final amount left unspent at year-end, after adhering to various Public Financial Procedures rules and directions from the Department of Public Expenditure, Infrastructure, Public Service Reform and Digitalisation. It includes any surplus A-in-A receipts (which, under Government accounting rules, must be surrendered to the Exchequer).
|
Year |
V35 Gross Allocation €m |
V35 Gross Outturn €m |
Unspent Allocation €m |
Surplus A-in-A’s €m |
Net Exchequer Surrender €m |
|
2021 |
262.7 |
259.9 |
2.8 |
- |
2.8 |
|
2022 |
279.9 |
278.4 |
1.5 |
- |
1.5 |
|
2023 |
294.4 |
291.0 |
3.4 |
- |
3.4 |
|
2024 |
317.0 |
304.3 |
12.7 |
- |
12.7 |
|
2025* |
329.3 |
308.3 |
21.0 |
- |
21.0 |
*provisional.
|
Year |
V36 Gross Allocation €m |
V36 Gross Outturn €m |
Unspent Allocation €m |
Surplus A-in-A’s* €m |
Net Exchequer Surrender €m |
|
2021 |
809.8 |
786.4 |
23.4 NOTE |
6.1 |
29.5 |
|
2022 |
836.4 |
835.9 |
0.5 |
9.4 |
9.9 |
|
2023 |
915.4 |
906.4 |
9.0 |
9.1 |
18.1 |
|
2024 |
932.7 |
931.9 |
0.8 |
8.2 |
9.0 |
|
2025** |
1,039.4 |
1,038.8 |
0.6 |
2.8 |
3.4 |
NOTE : In 2021, €23.4 million of the unspent allocation on the Defence Vote related to exceptional circumstances in 2021, arising from the impact of Covid.
* Surplus A-in-A’s arise from receipts in excess of what was provided for in the Vote Allocation in any given year (e.g. on the Defence Vote, the UN makes payments on the basis of available resources, which are dependent on the payment of contributions by Member States. Associated reimbursements are received in arrears as A-in-A's). Under Public Accounting Procedures surplus A-in-A's, encompassing receipts such as these, cannot be used as additional expenditure and must be surrendered to the Exchequer. UN Receipts along with receipts from additional superannuation contributions on Public Service Remuneration typically account for the bulk of A-in-A's on the Defence Vote. Details of surplus A-in-A's are also published in the Appropriation Account.
** Provisional.
In 2025, my Department had a record provisional spend of almost €1.039 billion on the Defence Vote returning 0.6m only before the addition of A-in-A’s. This represents final expenditure of over 99.9% of the budget allocation and is the first time spending on the Defence Vote has exceeded one billion euro.
This level of spending was €107 million (12%) higher than in 2024 and included capital expenditure of €234 million, a €46 million (25%) increase on 2024.
These figures clearly show that my department has prudently managed growing levels of Voted spending within overarching financial and government accounting frameworks and, in line with Defence organisational ambitions, will continue to do so over the coming years.
