I can confirm that a levy of €8 million will apply to current expenditure in the Enterprise, Tourism and Employment Vote in 2027. Officials in my Department have begun the process of engaging with all Budget Officers to identify efficiency and reform opportunities to inform how the levy may be applied. All areas of current expenditure will be reviewed before a final decision is made.
The Department of Public Expenditure, Infrastructure, Public Service Reform and Digitalisation (DPER) has confirmed that it is a matter for my Department to determine how the levy will be applied across its Vote and there is no explicit requirement to include or exclude salaries and pensions from the levy.
Officials in my Department will continue to work on identifying efficiency and reform proposals and will submit these to DPER by the 17 July deadline.
Responsibility for providing direction on the consistent application of the levy arising from departmental expenditure overruns across Government Departments rests with DPER.