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Budget Act (Northern Ireland) 2025

Commentary on Sections

Sections 1 and 2: Use of resources and limits on use of resources in year ending 31 March 2025

Sections 1 and 2 authorise the use of resources by Northern Ireland departments and other specified public bodies amounting to £31,041,393,000 in the year ending 31 March 2025 for the purposes specified in Part 2 of the estimates set out in Schedule 1. The authorisations in sections 1 and 2 supersede those made by sections 1 and 2 of the Budget (No. 2) Act (Northern Ireland) 2024.

Sections 3 and 4: Issue and use of sum out of the Consolidated Fund of Northern Ireland for the year ending 31 March 2025

Sections 3 and 4 authorise the Department of Finance to issue out of the Consolidated Fund of Northern Ireland the sum of £26,536,605,000 in the year ending 31 March 2025 for the purposes specified in Part 2 of the estimates set out in Schedule 1. The authorisations in sections 3 and 4 supersede those made by sections 3 and 4 of the Budget (No. 2) Act (Northern Ireland) 2024.

Section 5: Power to Borrow for the year ending 31 March 2025

Section 5 authorises the Department of Finance to borrow a sum or sums up to approximately half of the sum specified in section 3. This is a normal safeguard against the possibility of a temporary deficiency arising in the Consolidated Fund of Northern Ireland. Any sum borrowed is to be repaid by 31 March 2025.

Section 6: Use of Income for the year ending 31 March 2025

Section 6 authorises the use of income by Northern Ireland departments and other specified public bodies from a source specified in Part 3 of the estimates set out in Schedule 1 for the purposes specified in Part 2 of those estimates, subject to certain conditions. The authorisations in section 6 supersede those made by section 6 of the Budget (No. 2) Act (Northern Ireland) 2024.

Section 7 and 8: Use of resources and limits on use of resources in year ending 31 March 2026

Section 7 and 8 authorise the use of resources by Northern Ireland departments and other specified public bodies amounting to £13,968,655,000 in the year ending 31 March 2026 for the purposes specified in Part 2 of Schedule 2.

Section 9 and 10: Issue and use of sum out of the Consolidated Fund of Northern Ireland for the year ending 31 March 2026

Section 9 and 10 authorise the Department of Finance to issue out of the Consolidated Fund of Northern Ireland the sum of £12,148,157,000 in the year ending 31 March 2026 for the purposes specified in Part 2 of the estimates set out in Schedule 2.

Section 11: Power to Borrow in the year ending 31 March 2026

Section 11 authorises the Department of Finance to borrow a sum or sums up to approximately half of the sum specified in section 9. This is a normal safeguard against the possibility of a temporary deficiency arising in the Consolidated Fund of Northern Ireland and any such borrowing is to be repaid by 31 March 2026.

Section 12: Resources: excesses

Section 12 authorises the use of resources by the Department for Communities and the Northern Ireland Assembly Commission in the year ending 31 March 2024. The Department for Communities may use resources up to the amount of £2,284,000 for the purposes specified in Part 1 of Schedule 3. The Northern Ireland Assembly Commission may use resources up to the amount of £492,000 for the purposes specified in Part 2 of Schedule 3.

Section 13: Sums issued out of the Consolidated Fund: excesses

Section 13 authorises the Department of Finance to issue out of the Consolidated Fund of Northern Ireland and apply to the service of the year ending 31 March 2024 the sum of £464,000. That sum may be used by the Northern Ireland Authority for Utility Regulation for the purposes specified in Part 3 of Schedule 3.

Section 14 Interpretation

Section 14 is self-explanatory.

Section 15 Short Title

Section 15 sets out the short title of the Budget Act (Northern Ireland) 2025.

Schedules to the Act

Schedule 1: Estimates for the year ending 31 March 2025.

Schedule 2: Estimates for the year ending 31 March 2026.

Schedule 3: Excesses for the year ending 31 March 2024.

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Text created by the Northern Ireland Assembly department responsible for the subject matter of the Act to explain what the Act sets out to achieve and to make the Act accessible to readers who are not legally qualified. Explanatory Notes accompany all Acts of the Northern Ireland Assembly.

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