# Budget Act (Northern Ireland) 2025, Annually managed expenditure

Extent: N.I.

Expenditure arising from:
Creation and movement of provisions; non-cash items including but not restricted to depreciation and impairments; write offs; bad debts; expenditure on activities that are required as a result of the United Kingdom’s exit from the European Union; response to COVID-19; UK Covid-19 Inquiry activities; compensation, settlement of legal claims and ex-gratia payments; related expenditure and costs.
Net expenditure and non-cash items of Health and Social Care Trusts; Regional Business Services Organisation; Northern Ireland Blood Transfusion Service; Children’s Court Guardian Agency for Northern Ireland; Northern Ireland Medical and Dental Training Agency; Northern Ireland Practice and Education Council for Nursing and Midwifery; Northern Ireland Social Care Council; Patient and Client Council; Health and Social Care Regulation and Quality Improvement Authority; Food Safety Promotion Board (known as safefood); The Institute of Public Health in Ireland Company Limited by Guarantee; Northern Ireland Fire and Rescue Service Board.

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Source: https://www.legislation.gov.uk/nia/2025/1/schedule/2/group/8/part/2/crossheading/annually-managed-expenditure (the official version)
Page: https://openlegislation.uk/budget-act-northern-ireland-2025/schedule-2/group-8/part-2/crossheading-annually-managed-expenditure
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.