During the timeframe in question, the Department of Finance sought a supplementary estimate in 2019, 2023 and 2025.
A supplementary estimate of €21,200,000 was required in 2019 to meet settlement costs in relation to litigation is respect of the Air Travel Tax.
A technical supplementary estimate was required in 2023 and 2025. A technical supplementary arises when there is a significant overspend on a subhead, which can be met from an underspend on another subhead. A technical supplementary is a type of supplementary estimate which does not have an additional net funding impact. Although the technical supplementary is cost neutral, a notional increase of €1,000 is added to the Vote in order to allow the Dáil to vote on it. The Dáil cannot vote on a zero or negative amount.
Further details of the supplementary estimates for these years are included in the tables below.
Supplementary Estimates 2019, 2023 and 2025
|
Year
|
Type
|
FINPERT Date*
|
Gross Amount (€000)
|
Net Amount (€000)
|
|
2019
|
Substantive
|
10/12/2019
|
21,200
|
21,200
|
|
2023
|
Technical
|
23/11/2023
|
1
|
1
|
|
2025
|
Technical
|
19/11/2025
|
1
|
1
|
*The date the Minister for Finance or Minister of State attended the Committee on Finance, Public Expenditure and Reform, and Taoiseach in respect of a supplementary estimate for Vote 7.
2019 Supplementary Estimate
|
Subhead
|
Amount (€000)
|
|
A.2 Administration Non-Pay
|
-700
|
|
A.4 Consultancy Services and Other Services
|
23,600
|
|
B.2 Administration Non-Pay
|
-700
|
|
B.4 Consultancy Services and other Services
|
-1,000
|
|
|
|
|
Total
|
21,200
|
2023 Supplementary Estimate
|
Subhead
|
Amount (€000)
|
|
A.1 Administration Pay
|
-400
|
|
A.3 Committees and Commissions
|
401
|
|
|
|
|
Total
|
1
|
2025 Supplementary Estimate
|
Subhead
|
Amount (€000)
|
|
A.1 Administration Pay
|
-102
|
|
A.2 Administration Non-Pay
|
-1,099
|
|
A.3 Committees and Commissions
|
-120
|
|
A.5 Fuel Grant
|
919
|
|
A.6 Office of the Financial Services and Pensions Ombudsman
|
303
|
|
A.7 Pensions for Certain Bodies under the Aegis
|
100
|
|
|
|
|
Total
|
1
|