20 Revised Estimates for Public Services

2020

Revised Estimates for Public

Services

FinanceComptroller and Auditor GeneralRevenueTax Appeals CommissionDefenceArmy Pensions

Prepared by the Department of Public Expenditure and Reform.

List of Ministerial Vote Groups Page No. Page No.

Finance …. …. …. …. 1 32

Comptroller and Auditor General ….. …. ….. …. 4

Revenue …. …. …. …. 6 34

Tax Appeals Commission …. …. …. …. 9 36

Defence …. …. …. …. 13

Army Pensions …. …. …. …. 11

__________________________________________________________________________________

[7] [7]

I.

II.Change

2020over2019

PROGRAMME EXPENDITURE €000 €000 €000 €000 €000 €000 %

A - ECONOMIC AND FISCAL POLICY …. 46,694 245 46,939 24,569 500 25,069 -47%B - BANKING AND FINANCIAL SERVICES POLICY …. 15,112 245 15,357 14,314 500 14,814 -4%

Gross Total :- 61,806 490 62,296 38,883 1,000 39,883 -36%Deduct :-C - APPROPRIATIONS-IN-AID .... 1,380 - 1,380 1,310 - 1,310 -5%

Net Total :- 60,426 490 60,916 37,573 1,000 38,573 -37%

Net Decrease (€000) (22,343)

Exchequer pay included in above net total .... 18,164 19,610 8%Associated Public Service employees .... 329 345 5%

Change2020

ADMINISTRATION over2019

€000 €000 €000 €000 €000 €000 %

(i) SALARIES, WAGES AND ALLOWANCES …. 19,044 - 19,044 20,610 - 20,610 8%(ii) TRAVEL AND SUBSISTENCE .... 905 - 905 901 - 901 -(iii) TRAINING AND DEVELOPMENT AND

INCIDENTAL EXPENSES .... 1,410 - 1,410 1,700 - 1,700 21%(iv) POSTAL AND TELECOMMUNICATIONS

SERVICES .... 393 - 393 292 - 292 -26%(v) OFFICE EQUIPMENT AND EXTERNAL

IT SERVICES .... 772 250 1,022 675 300 975 -5%(vi) OFFICE PREMISES EXPENSES .... 410 240 650 382 700 1,082 66%(vii) CONSULTANCY AND OTHER SERVICES …. 20 - 20 20 - 20 -

Gross Total :- 22,954 490 23,444 24,580 1,000 25,580 9%

*

(€38,573,000)

Office of the Minister for Finance

7

OFFICE OF THE MINISTER FOR FINANCEEstimate of the amount required in the year ending 31 December 2020 for the salaries and expenses of the Office of the Minister for Finance, including the Paymaster-General's Office, for certain services administered by the Office of the Minister and for payment of certain grants.

Thirty-eight million, five hundred and seventy-three thousand euro

Current Capital Total Current Capital Total

Functional split of Administrative Budgets, which are included in the above Programme allocations.


2019 Estimate *

The 2019 Estimate includes a technical Supplementary Estimate of €21,200,000

2020 Estimate

Programmes under which the Subheads for this Vote will be accounted for by the Office of the Minister for Finance.

2019 Estimate * 2020 Estimate

1

[7] [7]III.

Financial & Human Resource Inputs

2019 2020 €000 €000 €000 €000 €000 €000161 181 A.1 - ADMINISTRATION - PAY …. 9,141 - 9,141 10,820 - 10,820

A.2 - ADMINISTRATION - NON-PAY …. 1,933 245 2,178 2,259 500 2,759A.3 - COMMITTEE AND COMMISSIONS …. 370 - 370 370 - 370A.4 - CONSULTANCY SERVICES AND OTHER SERVICES …. 24,750 - 24,750 620 - 620A.5 - FUEL GRANT …. 10,500 - 10,500 10,500 - 10,500

Programme Total:- 46,694 245 46,939 24,569 500 25,069161 181 of which pay:- 9,141 9,141 10,820 10,820

Key Outputs and Public Service Activities

Legislation2018 Output Outturn

- Finance Bill 2018 - Taxation and certain other matters (International Mutual Assistance) Bill 2018

Publish Documents 2018 Output Outturn

Context and Impact indicators2016 2017 2018

1-

2-

3-

4-

5-

6 -

7 -

8 -

7.2% 8.2%

3.6% 2.9% 2.9%

Total employment (‘000)*** 2,130 2,195 2,260

Compensation per employee growth y-o-y*

2019 Output Target

- Finance Bill 2020- Finance (Local Property Tax) (Amendment) Bill 2020- Taxation and certain other matters (International Mutual Assistance) Bill 2019

2019 Output Target

1.8%

Employment growth y-o-y

GDP growth y-o-y 5.0%

2.0%**

* non-agricultural weekly earnings** revised from figure reported in REV 2019*** nearest 5,000

- Stability Programme Update 2019- Summer Economic Statement 2019- Budget 2020 with related policy papers- Fiscal Monitor- Multi annual Budgetary and economic forecasts- Annual Report on Public Debt 2019- Addressing Fiscal Vulnerabilities report- Annual Taxation Report 2019- Annual Finance Accounts 2018- National Economic Dialogue Chair and Rapporteur’s report 2019- The Balance of Payments in Ireland: Two Decades in EMU- Private Sector Debt Paper- Joint ESRI Brexit study- Tax Strategy Group 2019 papers- Review of Local Property Tax - The report of the Interdepartmental Group- Report on Tax Expenditures incorporating outcomes of certain Tax Expenditure & Tax related reviews published with Budget 2020 documentation- Review of section 604B relief for farm restructuring- Revised CGT Entrepreneurial Relief- Corporation Tax Roadmap published- Review of the Special Assignee Relief Programme- Review of Foreign Earnings Deduction- Review of Home Carer Tax Credit- Report of the Working Group on the Amalgamation of USC/PRSI

- Stability Programme Update 2020- Summer Economic Statement 2020- Budget 2021 with related policy papers- Fiscal Monitor- Multi annual Budgetary and economic forecasts- Annual Report on Public Debt 2020- Annual Taxation Report 2020- Annual Finance Accounts 2019- National Economic Dialogue Chair and Rapporteur’s report 2020- Exports paper- Forecasting methodologies paper- Follow on work on revised Entrepreneurial Relief- Report on Tax Expenditures incorporating outcomes of certain Tax Expenditure & Tax related reviews published with Budget 2021 documentation- Tax Strategy Group 2020 papers

- Stability Programme Update 2018- Summer Economic Statement 2018- Budget 2019 with related policy papers- Fiscal Monitor- Multi annual Budgetary and economic forecasts - Annual Report on Public Debt 2018- Annual Taxation Report 2018- Tax Strategy Group 2018 Papers- Report on Vacant Residential Property Tax- Review of Stamp Duty on Shares- Discussion Outcomes from National Economic Dialogue 2018- Annual Finance Accounts 2017

Office of the Minister for FinanceDetails of Programmes - Objectives, Outputs and Financial & Human Resources

PROGRAMME EXPENDITURE

A - ECONOMIC AND FISCAL POLICY

Tax yield (€bn) and variance from Estimate (%) €47.9bn (+1.4%) €50.7bn (+0.2%) €55.6bn (+1.1%)

2019 Estimate 2020 Estimate

2020 Output Target

NumbersCurrent Capital Total Current Capital Total

2020 Output Target

- Finance Bill 2019 - Finance (Tax Appeals and Prospectus Regulation) Bill 2019- Taxation and certain other matters (International Mutual Assistance) Bill 2019- Regulations on the Tax Dispute Resolution Mechanisms Directive

Underlying General Government Deficit as % of GDP 0.5% 0.2% 0.1%

Exchequer borrowing requirement €1.0bn

General Government Debt as a % of GDP 73.4% 68.4% 63.6%

-€1.9bn €0.106bn

2.3%

High Level Goal: To advise the Minister and Government on EU, Fiscal and Economic policies to support a sustainable macroeconomic environment and sound public finance.

2

[7] [7]III.


2019 2020 €000 €000 €000 €000 €000 €000

168 164 B.1 - ADMINISTRATION - PAY …. 9,903 - 9,903 9,790 - 9,790B.2 - ADMINISTRATION - NON-PAY …. 1,977 245 2,222 1,711 500 2,211B.3 - COMMITTEE AND COMMISSIONS …. 30 - 30 30 - 30B.4 - CONSULTANCY SERVICES AND OTHER SERVICES …. 2,252 - 2,252 2,015 - 2,015B.5 - OFFICE OF THE FINANCIAL SERVICES OMBUDSMAN …. 950 - 950 768 - 768

168 164 Programme Total:- 15,112 245 15,357 14,314 500 14,814

of which pay:- 9,903 - 9,903 9,790 - 9,790

Key Outputs and Public Service ActivitiesLegislation 2018 Output Outturn

- National Surplus (Reserve Fund for Exceptional Contingencies) Bill- Investment Limited Partnership Act 1994 & Irish Collective Asset-management Vehicle Amendment Bill- Markets in Financial Instruments (MiFID) Bill - Insurance Act 1964 Amendment Bill - National Claims Information Database Bill - African Development Bank Bill - Home Building Finance Ireland Bill - Green Climate Fund Bill- Fossil Fuel Divestment Act 2018

Publish Documents 2018 Output Outturn - SME Credit Demand Survey- SME Newsletter- Review of Equity Finance for SMEs- The Investigation of Local Public Banking in Ireland - Report on Employer and Public Liability Insurance - Discussion Paper: Virtual Currencies and Blockchain Technology - Review of Ireland Strategic Investment Fund Investment Strategy- Report on Benchmarking of Ireland’s Payments Industry


1-

2-

4-

Current Capital Total Current Capital Total€000 €000 €000 €000 €000 €000

D - APPROPRIATIONS-IN-AID:1. Recoupment of certain expenses in relation to the stabilisation of the

banking sector …. 400 - 400 150 - 1502. Miscellaneous .... 100 - 100 160 - 1603. Receipts from Additional Superannuation Contribution on

Public Service Remuneration …. 880 - 880 1,000 - 1,000

Total :- 1,380 - 1,380 1,310 - 1,310

Numbers

High Level Goals: To advise the Minister and Government on the appropriate policy and legislative frameworks required to deliver a restructured, vibrant, secure and well-regulated financial sector, supporting a balanced and equitable economy.


Office of the Minister for FinanceDetails of Programmes - Objectives, Outputs and Financial & Human Resources


B - BANKING AND FINANCIAL SERVICES POLICY


[THEME]

2020 Output Target- European Union (Prospectus) Regulations 2019- Investment Limited Partnership Act 1994 & Irish Collective Asset-Management Vehicle Amendment Bill - SI European Union (Insurance Distribution) Amendment) Regulations 2019- Part 8 of the Brexit Omnibus Act 2019 (Insurance Contract Continuity)- National Surplus Reserve (Exceptional Contingencies) Fund Act 2019- African Development Bank Bill

- Credit Union Interest on Loans Bill 2019- Restrictive Measures (including International Financial Sanctions) S.I.'s- The Central Bank (Amendment) Bill to address the Central Bank’s Report on Banking Culture- Consumer Protection (Regulation of Retail Credit Firms) Bill- State Claims Agency Bill- Bretton Woods Agreements (Amendment) Bill (alternatively entitled IMF New Arrangements to Borrow Bill)

2020 Output Target- NAMA Section 227 Review 2019- Report of the Anglo Irish Bank Assessor- Agreement of SME growth markets (equity finance) text- AML (Anti-Money Laundering) – Review of National Risk Assessment (NRA) and Risk Assessment for Legal Persons- Public Consultation on Climate Change and Insurance as part of the Climate Action Plan- Cost of Insurance Working Group bi-annual update reports- Post Enactment Scrutiny Reports for NCID and Insurance Amendment Act- Interdepartmental Pensions Reform & Tax Group Report- Post Enactment Scrutiny Report on Markets in Financial Instruments Act 2018- Irish Sovereign Green Bond Allocation Report Year End 2018- Public Consultation on the Member State discretions contained in the Risk Reduction Measures Package- External Evaluation - Community Banking and the Local Provision of Banking and Financial Services in Ireland- SME Credit Demand Surveys- Report on SME Investment patterns (with ESRI)- Ireland for Finance Strategy and Action Plan 2019 and Progress Reports

- Final Report of the Anglo Irish Bank Assessor- Feedback statement to the Public Consultation on Climate Change and Insurance- Key Information Report on EL/PL Insurance- Irish Sovereign Green Bond Allocation and Impact Report Year End 2019- Moneylending Policy Options Paper- SME Credit Demand Surveys- Report on SME Investment patterns (with ESRI)- Ireland for Finance Action Plan 2020- Ireland for Finance Quarterly Progress Reports- Ireland’s participation in the IMF and the World Bank, Annual Report 2019

Details of Appropriations-in-Aid


AIB 20.8%BOI 15.8%

PTSB 17.1%

AIB 21.1%BOI 15.0%

PTSB 17.0%

€825m €1.225bn €677m

* CET1 ratios are on a transitional basis and are at 31 December for all years** reflects number of signatures

State disposals €1.6bn €3.4bn €0.00

Monitor banks performance to ensure that taxpayer investment is protected (measured by CET1* and profit). Core Tier 1 Ratio to at least meet minimum regulatory requirements on a bank-by-bank basis.

AIB 19.0%BOI 14.2%PTSB 7.2%

EIB**

2019 Output Target

2019 Output Target

3

[8] [8]

I.

II.

Change2020over

Current Current 2019€000 €000 %

A - AUDIT AND REPORTING .... 14,638 15,147 3%

14,638 15,147 3%

Deduct :-B - APPROPRIATIONS-IN-AID .... 5,981 6,031 1%

8,657 9,116 5%

Net Increase (€000) 459

Exchequer pay included in above net total .... 10,946 11,644 6%Associated Public Service employees .... 178 187 5%

Change2020over

Current Current 2019€000 €000 %

(i) SALARIES, WAGES AND ALLOWANCES .... 11,527 12,156 5%(ii) TRAVEL AND SUBSISTENCE .... 546 546 -(iii) TRAINING AND DEVELOPMENT AND

INCIDENTAL EXPENSES .... 340 365 7%(iv) POSTAL AND TELECOMMUNICATIONS SERVICES .... 100 100 -(v) OFFICE EQUIPMENT AND EXTERNAL

IT SERVICES .... 693 473 -32%(vi) OFFICE PREMISES EXPENSES .... 217 217 -(vii) CONSULTANCY SERVICES AND VALUE FOR

MONEY AND POLICY REVIEWS …. 50 125 -(viii) LEGAL FEES .... 45 45 -(ix) CONTRACT AUDIT AND EXAMINATION SERVICES .... 1,120 1,120 -

14,638 15,147 3%

* The 2020 Estimate reflects a Budget Transfer of €220,000 to the Office of the Government Chief Information Officer.

Gross Total :-

Office of the Comptroller and Auditor General

8

OFFICE OF THE COMPTROLLER AND AUDITOR GENERALEstimate of the amount required in the year ending 31 December 2020 for the salaries and expenses of the Office of the Comptroller and Auditor General.

Nine million, one hundred and sixteen thousand euro(€9,116,000)

Programmes under which the Subheads for this Vote will be accounted for by the Office of the Comptroller and Auditor General.

2019 Estimate 2020 Estimate*


Net Total :-


ADMINISTRATION Functional split of Administrative Budgets, which are included in above Programme allocations.

Gross Total :-

4

[8] [8]III.



A.2 - ADMINISTRATION - NON-PAY …. 3,111 - 3,111 2,991 - 2,991

Programme Total:- 14,638 - 14,638 15,147 - 15,147


Key High Level Metrics

No. of accounts to be certified in the year

% of current year accounts certified by 30 September (measured by number)% of current year accounts certified by 30 September (measured by turnover)% of requests for credit to respond to before credit period commences

No. of examinations to complete


1-

2-

3-

4-

5-


B - APPROPRIATIONS-IN-AID:1. Audit fees, etc. .... 5,400 - 5,400 5,519 - 5,5192. Receipts from Additional Superannuation Contribution on

Public Service Remuneration …. 581 - 581 512 - 512

Total :- 5,981 - 5,981 6,031 - 6,031

Office of the Comptroller and Auditor GeneralDetails of Programmes - Objectives, Outputs and Financial & Human Resources


A - AUDIT AND REPORTING

High Level Goals: To carry out high quality audits efficiently, in a timely manner, and in accordance with International Standards on Auditing, to produce reports that facilitate scrutiny of audited bodies by the Oireachtas and which contribute to better public administration

Numbers

2019 Estimate 2020 EstimateCurrent Capital Total Current Capital Total

Number of current year accounts subject to Audit 291 287 289

2018 Output Outturn (2018 Output Target) 2019 Output Target 2020 Output Target

292(275) 272 275

60%(70%) 70% 70%

Reporting to Dáil Éireann

29(25) 25 25

Number of matters raised with management in post audit correspondence 799 945 824

Number of opportunities for improved performance and instances of transferable good practice identified in reports

46 42 47

Details of Appropriations-in-Aid2019 Estimate 2020 Estimate

Number of Public Accounts Committee meetings attended in the year 18 37 35

Number of accounts in arrears at year end 16 12 8

Control of issues from Central Fund

100%(100%) 100% 100%

97%(95%) 95% 95%

Financial Audit of Public Bodies

5

[9] [9]

9OFFICE OF THE REVENUE COMMISSIONERS

I.

II.

Change2020over2019

€000 €000 €000 €000 €000 €000 %

A - ADMINISTRATION AND COLLECTION OFTAXES AND DUTIES, AND FRONTIERMANAGEMENT …. 423,712 26,459 450,171 449,462 21,000 470,462 5%

Gross Total :- 423,712 26,459 450,171 449,462 21,000 470,462 5%

Deduct :-B - APPROPRIATIONS-IN-AID .... 67,487 - 67,487 66,487 - 66,487 -1%

Net Total:- 356,225 26,459 382,684 382,975 21,000 403,975 6%

Net Increase (€000) 21,291

Exchequer pay included in above net total .... 286,138 304,120 6%Associated Public Service employees .... 6,384 6,714 5%

Change2020over2019

€000 €000 €000 €000 €000 €000 %

(i) SALARIES, WAGES AND ALLOWANCES .... 322,967 - 322,967 339,862 - 339,862 5%(ii) TRAVEL AND SUBSISTENCE .... 5,100 - 5,100 6,100 - 6,100 20%(iii) TRAINING AND DEVELOPMENT AND OTHER

DAY-TO-DAY EXPENSES .... 25,450 - 25,450 25,900 - 25,900 2%(iv) POSTAL AND TELECOMMUNICATIONS

SERVICES .... 11,100 - 11,100 10,600 - 10,600 -5%(v) OFFICE EQUIPMENT AND EXTERNAL

IT SERVICES .... 39,800 19,000 58,800 47,200 15,800 63,000 7%(vi) OFFICE PREMISES EXPENSES .... 5,845 5,959 11,804 5,190 2,700 7,890 -33%(vii) CONSULTANCY SERVICES AND VALUE FOR

MONEY AND POLICY REVIEWS …. 50 - 50 60 - 60 20%(viii) MOTOR VEHICLES AND EQUIPMENT

MAINTENANCE .... 1,600 1,500 3,100 1,450 2,500 3,950 27%(ix) LAW CHARGES .... 11,300 - 11,300 12,300 - 12,300 9%(x) COMPENSATION AND LOSSES .... 500 - 500 800 - 800 60%

Gross Total :- 423,712 26,459 450,171 449,462 21,000 470,462 5%

* The 2019 Estimate includes a Supplementary Estimate of €4,104,000** Adjusted to include no-deal Brexit expenditure in 2020 of €18 million

2019 Estimate* 2020 Estimate **

ADMINISTRATION Current Capital Total Current Capital TotalFunctional split of Administrative Budgets, which are included in above Programme allocations.

Office of the Revenue Commissioners

Estimate of the amount required in the year ending 31 December 2020 for the salaries and expenses of the Office of the Revenue Commissioners, including certain other services administered by that Office.

Four hundred and three million, nine hundred and seventy-five thousand euro(€403,975,000)

Programmes under which the Subheads for this Vote will be accounted for by the Office of the Revenue Commissioners.

2019 Estimate* 2020 Estimate **

Current Capital Total Current Capital


Total

6

[9] [9]III.


€000 €000 €000 €000 €000 €0002019 2020

6,384 6,714 A.1 - ADMINISTRATION - PAY …. 322,967 - 322,967 339,862 - 339,862A.2 - ADMINISTRATION - NON-PAY …. 100,745 26,459 127,204 109,600 21,000 130,600

Programme Total:- 423,712 26,459 450,171 449,462 21,000 470,462

Key Outputs and Public Service ActivitiesKey High Level Metrics

Revenue collected (Revenue Net Receipts) in line with budget targetsCompliance rate at due month (large cases)

% of total payments remitted electronically

Administration costs as % of gross collection

Share of customers satisfied with Revenue service (taxpayer surveys)

Legislation 2018 Output Outturn

1 Convention ratified – Multilateral Convention to Implement Tax Treaty Related Measures to prevent Base Erosion Profit Shifting (BEPS ) (step 2 Finance Bill 2018)

2018 Output Outturn - Revenue website (including 223 ebriefs)- Budget 2019 Ready Reckoner- Evaluation of Budget 2017 compliance measures- Analysis of Corporation Tax Receipts in 2017

Collect taxes and manage tax debts

Value for money

Publish

>86% >94%

Effective compliance management

International Agreements

< 1% < 1%

- Revenue website (including over 200 ebriefs)- Budget 2020 Ready Reckoner- Evaluation of Budget 2018 compliance measures -Analysis of Corporation Tax Receiptsin 2018

- Revenue website (including over 200 ebriefs)- Budget 2021 Ready Reckoner- Evaluation of Budget 2019 compliancemeasures- Analysis of Corporation Tax Receiptsin 2019

2019 Output Target

96%(97%) 97%

2018 Output Outturn (2018 Output Target)

2019 Output Target 2020 Output Target

€55,200m(€54,560m) €57,475m €60,600m

2019 Output Target 2020 Output TargetProvide high quality policy advice and legislation

>96%

0.77%(<1%)

94%(>86%)

1 Tax Treaty – Netherlands 1 Protocol – Switzerland

3 Tax Treaties – Kenya, Kosovo, Ghana.4 Protocols – Guernsey, Isle of Man, Jersey, Germany.

Office of the Revenue CommissionersDetails of Programmes - Objectives, Outputs and Financial & Human Resources

PROGRAMME EXPENDITUREA - ADMINISTRATION AND COLLECTION OF TAXES, DUTIES AND FRONTIER MANAGEMENT

High Level Goals: A more tax and customs compliant society and a Revenue administration that fosters economic recovery and development


Numbers

High levels of customer satisfaction

92%(>90%) >90% >90%

- Prepare 3 Bills: Finance Bill 2019, the Withdrawal of the United Kingdom from the European Union (Consequential Provisions) Bill and the Finance (Tax Appeals and Prospectus Regulation) Bill 2019- Prepare tax related amendments for the Social Welfare Bill 2019 and the Parents Leave and Benefit Bill 2019 relating to the introduction of two new payments by the Department of Employment Affairs and Social Protection, namely, Jobseeker’s Benefit(Self-Employed) and Parents Benefit- Implemented Finance Act 2018 requirement in respect of vehicle leasing (ECJ C-552/15 ruling September 2017; Finance Act 2018, section 41(1))- Implemented the new EU traceability regime for tobacco products- Provide draft primary and secondary legislation to deal with Brexit risks- Coordinate the Revenue response to an EU audit on ‘Geo verification’ for Irish Whiskey and Poitín products

- Prepared Finance Bill 2018 and associated statutory instruments- Prepared 2 major Statutory Instruments necessary for the implementation of PAYE Modernisation, Income Tax (Employments) Regulations (SI No 345 of 2018) and Universal Social Charge Regulations (SI No 510 of 2018)- Prepared amending legislation on section 917K Taxes Consolidation Act 1997 regarding the use of ROS digital certs by other Government bodies) for inclusion in Data Sharing and Governance Bill (enacted in 2019)- Completed implementation of tax re-categorisation of commercial versus private vehicles (Finance Act 2017, section 53)- Implemented Sugar Sweetened Drinks Tax- Contributed to new alcohol licensing legislation introduced by Department of Justice

- Prepare Finance Bill 2020 and associated statutory instruments- Prepare Local Property Tax(Amendment) Bill- Prepare amendments to Part 30 of the Taxes Consolidation Act 1997 relating to pension scheme approval and authorisation for inclusion in Pension Authorisation legislation to be developed by the Pensions Authority- Prepare taxation measures relating to the Migration of Participating Securities Bill (yet to be officially named)- Complete introduction of second component (nitrogen oxides) of VehicleRegistration Tax- Transposition of new EU directives on(i) general excise rules (ii) alcohol products tax- Implement new Betting Duty relief

2020 Output Target

7

[9] [9]III.


1-

2-

3-

4-

5-

Large sized cases

Medium sized cases

Other cases

6-

7-

8-

9-

10-


B - APPROPRIATIONS-IN-AID:1. Receipts for services relating to the Pay-Related Social

Insurance Scheme …. 37,437 - 37,437 37,437 - 37,4372. Fines, forfeitures, law costs recovered .... 3,000 - 3,000 2,700 - 2,7003. Cherished Numbers .... 150 - 150 150 - 1504. Receipts in respect of Environmental Levy Collection .... 400 - 400 400 - 4005. Share of SASP collection cost (Single Authorisation for Simplified

Procedures) …. 15,600 - 15,600 15,900 - 15,9006. Miscellaneous .... 1,700 - 1,700 1,787 - 1,7877. Receipts from Additional Superannuation Contribution on

Public Service Remuneration …. 9,200 - 9,200 8,113 - 8,113 Total :- 67,487 - 67,487 66,487 - 66,487

Revenue collected (gross receipts) including as a collection agent for other Departments

% of Total Registrations made online 29% 66% 66.3%

€65,591m €70,957m €77,269m

% Business Telephone calls answered within 5 mins 91% 88%

86%% Correspondence processed within 30 working days

Confronting non-compliance: number of published tax defaulters and total settlement value

341(€65.94m)

289(€53.13m)

98% 98% 98%

World Bank Ease of Paying Taxes ranking: placing among EU countries 1st 1st

World Economic Forum ranking of Lowest Burden of Customs Procedures 2nd lowest in EU Top 10% Top 10%


1st

86%


87% 89% 88%

99% 99% 99%

Percentage of tax returns filed within one month of due date -

90% 86%

265(€43.98m)

Office of the Revenue Commissioners

€580.8mAmount collected through Revenue’s compliance interventions €555.6m €491.9m

Debt (arrears of tax) for collection (as % of total gross receipts) 1.15% 1.35% 1.34%

Details of Programmes - Objectives, Outputs and Financial & Human Resources

8

[10] [10]

I.

II.

Change2020over

Current Current 2019PROGRAMME EXPENDITURE €000 €000 %

A - FACILITATION OF HEARING OF TAX APPEALS .... 3,348 3,308 -1%

Gross Total :- 3,348 3,308 -1%

Deduct :- B - APPROPRIATIONS-IN-AID .... 140 75 -46%

Net Total :- 3,208 3,233 1%

Net Increase (€000) 25

Exchequer pay included in above net total .... 2,508 2,466 -2%Associated Public Service employees .... 33 33 -

Change2020over

Current Current 2019Functional split of Administrative Budgets, which are included in above Programme allocations. €000 €000 %(i) SALARIES, WAGES AND ALLOWANCES .... 2,648 2,541 -4%(ii) TRAVEL AND SUBSISTENCE .... 40 20 -50%(iii) TRAINING AND DEVELOPMENT AND

INCIDENTAL EXPENSES .... 100 104 4%(iv) POSTAL AND TELECOMMUNICATIONS SERVICES .... 20 14 -30%(v) OFFICE EQUIPMENT AND EXTERNAL

IT SERVICES .... 420 384 -9%(vi) OFFICE PREMISES EXPENSES .... 50 35 -30%(vii) CONSULTANCY AND OTHER SERVICES …. 70 210 -

Gross Total :- 3,348 3,308 -1%

Tax Appeals Commission

10

TAX APPEALS COMMISSIONEstimate of the amount required in the year ending 31 December 2020 for the salaries and expenses of the Tax Appeals Commission.

Three million, two hundred and thirty-three thousand euro

Programmes under which the Subheads for this Vote will be accounted for by the Tax Appeals Commission.


ADMINISTRATION

(€3,233,000)


9

[10] [10]III.



A.2 - ADMINISTRATION - NON-PAY …. 700 - 700 767 - 767Programme Total:- 3,348 - 3,348 3,308 - 3,308



Number of tax appeals closed

Number of determinations issued

Number of appeals on hand at year-end

Number of hearings scheduled

Quantum of appeals on hand

Number of staff members at the Commission

Context and Impact Indicators

1-

2-

3-


B - APPROPRIATIONS-IN-AID:1. Receipts from Additional Superannuation Contribution on

Public Service Remuneration …. 140 - 140 75 - 75 Total :- 140 - 140 75 - 75

19(19) 33 33



1,440(New Metric) 1,500 1,500

€4,000 million(New Metric) €3,700 million

Tax Appeals CommissionDetails of Programmes - Objectives, Outputs and Financial & Human Resources


A - FACILITATION OF HEARING OF TAX APPEALS

High Level Goal: To fulfil the obligations of the Tax Appeals Commission under the Finance (Tax Appeals) Act 2015, the Taxes Consolidation Act 1997 and related legislation, thereby ensuring that all taxpayers may exercise, if necessary, their right of appeal to an independent body against decisions of the Revenue Commissioners that affect them.

Numbers



€3,500 million

Processing Tax Appeals

42(9) 60 70

OrganisationalCapacity

2016 2017 2018

200

3,455(New Metric) 3,450

26 24 42

693 1,440

€11m €241m €567m

3,200

167(New Metric) 221 250

Establishing finality and certainty for Appellants and Respondents in respect of tax disputes – (Metric: Number of appeals closed)

Establishing certainty for the exchequer and PAC in respect of the quantum of tax due – (Metric: Quantum of taxes in respect of appeals closed)

Providing clarity on the interpretation of Irish Tax Law and assisting in its refinement and effectiveness – (Metric: Number of determinations issued)

10

[35] [35]35

I.

II.

Change2020over2019

€000 €000 €000 €000 €000 €000 %

A - PROVISION FOR DEFENCE FORCES' PENSION BENEFITS .... 251,033 - 251,033 259,150 - 259,150 3%

Gross Total :- 251,033 - 251,033 259,150 - 259,150 3%Deduct :-B - APPROPRIATIONS-IN-AID .... 5,000 - 5,000 5,000 - 5,000 -

Net Total :- 246,033 - 246,033 254,150 - 254,150 3%


Exchequer pay included in above net total .... 67 67 -Associated Public Service employees .... 1 1 -

Exchequer pensions included in above net total .... 245,916 253,983 3%Associated Public Service pensioners * .... 13,307 13,576 2%

Change2020over2019

€000 €000 €000 €000 €000 €000 %

(i) SALARIES, WAGES AND ALLOWANCES .... 70 - 70 70 - 70 -Gross Total :- 70 - 70 70 - 70 -

*** The 2019 Estimate includes a Supplementary Estimate of €1,900,000.

2019 Estimate** 2020 Estimate


Total Current Capital

Functional split of Administrative Budgets, which are included in above Programme allocations.


ADMINISTRATION

Some pensioners are in receipt of both an occupational pension and a disablement pension and are therefore included twice.

(€254,150,000)

Army Pensions

ARMY PENSIONS

Estimate of the amount required in the year ending 31 December 2020 for retired pay, pensions, compensation, allowances and gratuities payable under sundry statutes to or in respect of members of the Defence Forces and certain other Military Organisations, etc., and for sundry contributions and expenses in connection therewith; for certain extra-statutory children's allowances and other payments and for sundry grants.

Two hundred and fifty-four million, one hundred and fifty thousand euro

Total

Programmes under which the Subheads for this Vote will be accounted for by the Office of the Minister for Defence.

2019 Estimate** 2020 Estimate

Current Capital

11

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2019 2020 €000 €000 €000 €000 €000 €0001 1 A.1 - ADMINISTRATION - PAY …. 70 - 70 70 - 70

12,229 12,523 A.2 - DEFENCE FORCES (PENSIONS) SCHEMESAND PAYMENTS IN RESPECT OFTRANSFERRED SERVICE .... 242,138 - 242,138 249,535 - 249,535

1,030 1,007 A.3 - WOUND AND DISABILITY PENSIONS,ALLOWANCES AND GRATUITIES TO OR IN RESPECT OF FORMER MEMBERS OFTHE DEFENCE FORCES …. 8,471 - 8,471 9,000 - 9,000

28 25 A.4 - PAYMENTS TO SPOUSES OFVETERANS OF THE WAR OF INDEPENDENCE …. 229 - 229 220 - 220

20 20 A.5 - COMPENSATION PAYMENTS …. 75 - 75 225 - 225A.6 - MEDICAL APPLIANCES AND TRAVELLING

AND INCIDENTAL EXPENSES …. 50 - 50 100 - 100

13,308 13,576 Programme Total:- 251,033 - 251,033 259,150 - 259,150of which pay:- 70 70 70 70

* Some pensioners are in receipt of both an occupational pension and a disablement pension and are therefore included twice.




2017 Annual Report on Defence Forces Superannuation Schemes

Context and Impact indicators

1-


B - APPROPRIATIONS-IN-AID:1. Contributions to Defence Forces Spouses'

and Children's Pension Schemes …. 3,347 - 3,347 3,347 - 3,3472. Contributions to Defence Forces Contributory

(Main) Pensions Schemes …. 1,500 - 1,500 1,500 - 1,5003. Recoveries of overpayments …. 40 - 40 40 - 404. Payments received in respect of transferred service …. 40 - 40 40 - 405. Miscellaneous …. 70 - 70 70 - 706. Receipts from Additional Superannuation Contribution on

Public Service Remuneration …. 3 - 3 3 - 3

Total :- 5,000 - 5,000 5,000 - 5,000

2016 2017 2018

No. of cases processed (management and administration of Defence Forces superannuation code, including the processing and payment of benefits).

No. of cases processed (management and administration of Defence Forces occupational injuries code, including the processing and payment of benefits, and other miscellaneous pensions matters).

2019 Output Target 2020 Output Target




Number of pension accounts in payment at year end 12,909 13,071 13,180



13,046(12,940) 13,250 13,510

1,353(1,415) 1,390 1,370

Numbers * Current Capital Total Current Capital Total2019 Estimate 2020 Estimate

Army PensionsDetails of Programmes - Objectives, Outputs and Financial & Human Resources


A - PROVISION FOR DEFENCE FORCES' PENSION BENEFITS

High Level Goal: 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

12

[36] [36]36

I.

II.

Change2020over2019

€000 €000 €000 €000 €000 €000 %

A - DEFENCE POLICY AND SUPPORT, MILITARYCAPABILITIES AND OPERATIONAL OUTPUTS .... 652,048 106,000 758,048 655,831 125,200 781,031 3%

Gross Total :- 652,048 106,000 758,048 655,831 125,200 781,031 3%Deduct :-B - APPROPRIATIONS-IN-AID .... 21,485 1,250 22,735 23,420 650 24,070 6%

Net Total :- 630,563 104,750 735,313 632,411 124,550 756,961 3%


Exchequer pay included in above net total .... 513,747 507,114 -1%Associated Public Service employees .... 10,440 10,440 -

Change2020over2019

€000 €000 €000 €000 €000 €000 %

(i) SALARIES, WAGES AND ALLOWANCES .... 18,900 - 18,900 20,400 - 20,400 8%(ii) TRAVEL AND SUBSISTENCE .... 650 - 650 650 - 650 -(iii) TRAINING AND DEVELOPMENT AND

INCIDENTAL EXPENSES .... 315 - 315 315 - 315 -(iv) POSTAL AND TELECOMMUNICATIONS SERVICES .... 600 60 660 600 60 660 -(v) OFFICE EQUIPMENT AND EXTERNAL

IT SERVICES .... 2,485 390 2,875 3,066 1,190 4,256 48%(vi) OFFICE PREMISES EXPENSES .... 950 - 950 950 - 950 -(vii) CONSULTANCY SERVICES AND VALUE FOR

MONEY AND POLICY REVIEWS …. 190 - 190 190 - 190 -Gross Total :- 24,090 450 24,540 26,171 1,250 27,421 12%

* The 2020 Estimate reflects a Budget Transfer of €419,000 to the Office of the Government Chief Information Officer

Functional split of Administrative Budgets, which are included in above Programme allocations.



Current Capital Total Current Capital TotalADMINISTRATION

Total

Programmes under which the Subheads for this Vote will be accounted for by the Office of the Minister for Defence.


Current Capital Total Current Capital

(€756,961,000)

Defence

DEFENCEEstimate of the amount required in the year ending 31 December 2020 for the salaries and expenses of the Office of the Minister for Defence, including certain services administered by that Office; for the pay and expenses of the Defence Forces; and for payment of certain grants.

Seven hundred and fifty-six million, nine hundred and sixty-one thousand euro

13

[36] [36]III.



A.2 - ADMINISTRATION - NON-PAY …. 5,190 450 5,640 5,771 1,250 7,0219,514 9,514 A.3 - PERMANENT DEFENCE FORCE: PAY .... 446,709 - 446,709 438,061 - 438,061

A.4 - PERMANENT DEFENCE FORCE: ALLOWANCES .... 41,202 - 41,202 47,252 - 47,252A.5 - RESERVE DEFENCE FORCE: PAY, ETC. …. 2,150 - 2,150 1,650 - 1,650

18 18 A.6 - CHAPLAINS AND OFFICIATINGCLERGYMEN: PAY AND ALLOWANCES .... 1,250 - 1,250 1,250 - 1,250

550 550 A.7 - DEFENCE FORCES CIVILIAN SUPPORTPAY AND ALLOWANCES, ETC. …. 26,000 - 26,000 21,200 - 21,200

A.8 - DEFENCE FORCES: CAPABILITY DEVELOPMENT .... 5,000 70,000 75,000 7,500 82,000 89,500A.9 - AIR CORPS: EQUIPMENT AND SUPPORT …. 16,810 50 16,860 17,610 50 17,660A10 - MILITARY TRANSPORT .... 7,790 6,400 14,190 7,590 11,400 18,990A.11 - NAVAL SERVICE: EQUIPMENT

AND SUPPORT .... 11,000 2,000 13,000 10,200 2,000 12,200A.12 - BARRACK EXPENSES AND ENGINEERING

EQUIPMENT …. 11,980 2,000 13,980 12,680 2,000 14,680A.13 - DEFENCE FORCES BUILT INFRASTRUCTURE:

CONSTRUCTION AND MAINTENANCE …. 9,100 19,000 28,100 9,100 19,000 28,100A.14 - DEFENCE FORCES UNIFORMS, CLOTHING,

EQUIPMENT AND CATERING .... 13,360 620 13,980 13,860 620 14,480A.15 - DEFENCE FORCES COMMUNICATIONS AND IT …. 5,800 4,940 10,740 8,000 6,340 14,340A.16 - MILITARY EDUCATION AND TRAINING .... 2,100 50 2,150 2,300 50 2,350A.17 - DEFENCE FORCES LOGISTICS & TRAVEL .... 3,378 - 3,378 3,578 - 3,578A.18 - DEFENCE FORCES MEDICAL AND

HEALTHCARE SUPPORT .... 6,870 130 7,000 7,170 130 7,300A.19 - LANDS .... 990 10 1,000 790 10 800A.20- EQUITATION .... 900 - 900 900 - 900A.21 - LITIGATION AND COMPENSATION COSTS .... 5,000 - 5,000 6,800 - 6,800

4 4 A.22- MISCELLANEOUS EXPENDITURE (INCL DORMANT ACCOUNTS FUND) .... 3,500 - 3,500 4,067 - 4,067

A.23- COSTS ARISING DIRECTLY FROM IRELAND'SPARTICIPATION IN THE E.U.'S COMMONSECURITY AND DEFENCE POLICY …. 1,747 - 1,747 1,947 - 1,947

A.24- CIVIL DEFENCE (INCL DORMANT ACCOUNTS FUND) …. 4,390 350 4,740 5,190 350 5,540A.25- IRISH RED CROSS SOCIETY …. 932 - 932 965 - 965

Programme Total:- 652,048 106,000 758,048 655,831 125,200 781,03110,440 10,440 of which pay:- 528,820 528,820 522,422 522,422



95%-100%

100%(100%)

100%(100%)

100% 100%

100%

100%(100%)

6

10Number of meetings of the civil-military High Level Planning and Procurement Group

Number of meetings of the Government Task Force on Emergency Planning 6

10

2018 Output Outturn (2018 Output Target)

Army Reserve and Naval Service Reserve effective strength as a percentage of establishment (4,069) 57%-65%

PDF strength as a percentage of PDF establishment (9,500)

100% of Plan Target

94%(95%-100%) 95%-100%

6(6)

9(8)

Numbers Current Capital Total Current Capital Total

DefenceDetails of Programmes - Objectives, Outputs and Financial & Human Resources


A - DEFENCE POLICY AND SUPPORT, MILITARY CAPABILITIES AND OPERATIONAL OUTPUTS

High Level Goal: 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


2019 Output Target

42%(57%-65%) 57%-65%

Meet Aid to the Civil Power requests for support*

Meet requests for approved Aid to the Civil Authority support*

Meet Government requirements for overseas peace support and crisis management operations*

Deliver Naval Service fishery protection patrol days in line with Control Plan agreed with Sea-Fisheries Protection Authority

Deliver Air Corps fishery protection maritime air patrols in line with Control Plan agreed with Sea-Fisheries Protection Authority

100% 100%

2020 Output Target**

100%

99%: 1,076(100% of Plan Target) 100% of Plan Target 100% of Plan Target

84%: 184(100% of Plan Target) 100% of Plan Target

*Based on existing levels of service parameters

14

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Legislation 2018 Output Outturn


- Summary of the National Risk ManagementCapabilities Assessment - 2018

Context and Impact indicators

1-

2-

3-

4-

5-

6-

7-

8-

9-

10-


B - APPROPRIATIONS-IN-AID:1. Receipts from United Nations in respect of

overseas allowances, etc. …. 6,013 - 6,013 8,113 - 8,1132. Receipts from EU in respect of fishery protection costs .... - - - - - -3. Receipts from banks and other organisations .... 1,300 - 1,300 1,300 - 1,3004. Receipts from occupation of official quarters .... 140 - 140 90 - 905. Receipts from rations on repayment .... 900 - 900 450 - 4506. Receipts from other issues on repayment .... 20 - 20 20 - 207. Receipts for aviation fuel .... 40 - 40 40 - 408. Receipts on discharge by purchase .... 50 - 50 50 - 509. Lands and premises :-

(a) Rents, etc. …. 462 - 462 462 - 462(b) Sales …. - 1,250 1,250 - 650 650

10. Sale of surplus stores .... 100 - 100 100 - 10011. Refunds in respect of services of seconded personnel .... 50 - 50 50 - 5012. Miscellaneous .... 300 - 300 300 - 30013. Receipts from Additional Superannuation Contribution on

Public Service Remuneration …. 11,610 - 11,610 11,345 - 11,34514. Dormant Accounts Receipts …. 500 - 500 1,100 - 1,100

Total :- 21,485 1,250 22,735 23,420 650 24,070

** Performance Budgeting targets have not been revised to take account of the impact of COVID-19 related outputs.

2016 2018

- Review of Strategic Emergency Management Guidelines- Review of National Risk ManagementProcess- National Risk Assessment 2020

Details of Programmes - Objectives, Outputs and Financial & Human Resources

No Primary legislation was finalised in 2018 or 2019 but several changes to secondary legislation were finalised.

*** MOU stands for Memorandum of Understanding; SLA stands for Service Level Agreement.**** White Paper on Defence 2015: these metrics relate to a rolling set of projects, to give effect to all elements of the White Paper, being implemented on a phased basis over a ten-year period to 2025.

3,876 3,265 3,997

611

0%

Number of MOUs and SLAs in place with other Government Departments and Agencies***

Number of inductions to the Permanent Defence Force

36 39

Number of Aid to the Civil Power operations

28

Number of participants on Civil Defence courses, seminars and exercises

2017

Percentage of PDF personnel who served overseas (aggregate number as a percentage of PDF personnel)

16% 18% 19%

2019 Output Target 2020 Output Target**

- Defence Forces (Evidence) Bill - Defence (Amendment) Bill - Red Cross Bill

Defence

1,639 1,696

2019 Output Target

% of initiated White Paper projects closed****

1,376 1,408

29

751

14%

Air Corps Operational Flight Hours

28

23%

36

3,769 3,408 3,483

2020 Output Target**

- 1st White Paper Update- Strategic Emergency ManagementGuideline 3 – Critical Infrastructure Resilience- Review National Risk ManagementProcess

Number of White Paper projects initiated****

Naval Service Vessel Patrol Days


1,297

4,287 3,572 3,889


690

Number of PDF personnel deployed overseas 1,480

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The following military forces will be provided:

Army Army Reserve

Special Forces 1 Ranger Company Manoeuvre 6 Cavalry TroopManoeuvre 1 Armoured Reconnaissance Squadron 2 Mechanised Light Infantry Platoon

1 Mechanised Light Infantry Company 23 Infantry Company2 Infantry Brigades 4 Artillery Battery

7 Infantry Battalion (4+3) 2 Engineering Platoon2 Cavalry Reconnaissance Squadron 2 Military Police Company2 Artillery Regiment 2 Transport Company2 Field Engineering Company 2 Medical Detachment2 Communication & Information Systems Company2 Military Police Company2 Transport Company

Naval Service Naval Service Reserve9 P 31 LÉ Eithne 4 NSR Units

P 41 LÉ OrlaP 42 LÉ CiaraP 51 LÉ RoisinP 52 LÉ NiamhP 61 LÉ Samuel BeckettP 62 LÉ James JoyceP 63 LÉ William Butler YeatsP 64 LÉ George Bernard Shaw

Other 1 Naval Service Fishery Monitoring Centre1 Naval Service Diving Unit

Air CorpsMaritime Patrol 2 CASA SA/MPATraining 8 Pilatus PC9MPersonnel Transport 1 Learjet 45Rotary 6 Augusta Westland 139

2 Eurocopter EC135 P2

1 P254 Defender2 Eurocopter EC135 T2

[Three new Pilatus PC12 aircraft are due to be delivered in 2020.]

Patrol and Coastal Combatants

Garda Air Support Unit (GASU)

Defence

16

Tithe an Rialtais, Sráid Mhuirfean Uacht, Baile Átha Cliath 2, D02 R583, Éire Government Buildings, Upper Merrion Street, Dublin 2, D02 R583, IrelandT: +353 1 676 [email protected]