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Budget Act (Northern Ireland) 2026

2026 nia 3 · Enacted 20 March 2026 · Extends to Northern Ireland

Up to date with all changes known to legislation.gov.uk, revised to 20 March 2026.

An Act to authorise the use for the public service of certain resources for the years ending 31 March 2026 and 2027 (including, for the year ending 31 March 2026, income); to authorise the issue out of the Consolidated Fund of certain sums for the service of those years; to authorise the use of those sums for specified purposes; and to authorise the Department of Finance to borrow on the credit of those sums.

[20th March 2026]

Be it enacted by being passed by the Northern Ireland Assembly and assented to by His Majesty as follows:

Contents

  1. Authorisation for the year ending 31 March 2026
  2. 1Use of resources
  3. 2Limits on use of resources
  4. 3Issue of sum out of the Consolidated Fund
  5. 4Use of sum issued out of the Consolidated Fund
  6. 5Power to borrow
  7. 6Use of income
  8. Authorisation for the year ending 31 March 2027
  9. 7Use of resources
  10. 8Limits on use of resources
  11. 9Issue of sum out of the Consolidated Fund
  12. 10Use of sum issued out of the Consolidated Fund
  13. 11Power to borrow
  14. Supplementary
  15. 12Interpretation
  16. 13Short title
  17. Schedule 1: Estimates for the year ending 31 March 2026
  18. Department of Agriculture, Environment and Rural Affairs estimate
  19. 1Authorised amounts
  20. Part 2: Expenditure
  21. Departmental expenditure limit
  22. Annually managed expenditure
  23. Part 3: Income
  24. Departmental expenditure limit
  25. Department for Communities estimate
  26. 1Authorised amounts
  27. Part 2: Expenditure
  28. Departmental expenditure limit
  29. Annually managed expenditure
  30. Non-budget expenditure
  31. Part 3: Income
  32. Departmental expenditure limit
  33. Annually managed expenditure
  34. Department for the Economy estimate
  35. 1Authorised amounts
  36. Part 2: Expenditure
  37. Departmental expenditure limit
  38. Annually managed expenditure
  39. Non-budget expenditure
  40. Part 3: Income
  41. Departmental expenditure limit
  42. Annually managed expenditure
  43. Non-budget expenditure
  44. Department of Education estimate
  45. 1Authorised amounts
  46. Part 2: Expenditure
  47. Departmental expenditure limit
  48. Annually managed expenditure
  49. Part 3: Income
  50. Departmental expenditure limit
  51. Annually managed expenditure
  52. Department of Education - Teacher’s superannuation estimate
  53. 1Authorised amounts
  54. Part 2: Expenditure
  55. Annually managed expenditure
  56. Part 3: Income
  57. Annually managed expenditure
  58. Non-budget income
  59. Department of Finance estimate
  60. 1Authorised amounts
  61. Part 2: Expenditure
  62. Departmental expenditure limit
  63. Annually managed expenditure
  64. Part 3: Income
  65. Departmental expenditure limit
  66. Department of Finance - superannuation and other allowances estimate
  67. 1Authorised amounts
  68. Part 2: Expenditure
  69. Departmental expenditure limit
  70. Annually managed expenditure
  71. Part 3: Income
  72. Departmental expenditure limit
  73. Annually managed expenditure
  74. Department of Health estimate
  75. 1Authorised amounts
  76. Part 2: Expenditure
  77. Departmental expenditure limit
  78. Annually managed expenditure
  79. Part 3: Income
  80. Departmental expenditure limit
  81. Department of Health - Health and Social Care Pension Scheme estimate
  82. 1Authorised amounts
  83. Part 2: Expenditure
  84. Annually managed expenditure
  85. Part 3: Income
  86. Annually managed expenditure
  87. Department for Infrastructure estimate
  88. 1Authorised amounts
  89. Part 2: Expenditure
  90. Departmental expenditure limit
  91. Annually managed expenditure
  92. Non-budget expenditure
  93. Part 3: Income
  94. Departmental expenditure limit
  95. Non-budget income
  96. Department of Justice estimate
  97. 1Authorised amounts
  98. Part 2: Expenditure
  99. Departmental expenditure limit
  100. Annually managed expenditure
  101. Part 3: Income
  102. Departmental expenditure limit
  103. The Executive Office estimate
  104. 1Authorised amounts
  105. Part 2: Expenditure
  106. Departmental expenditure limit
  107. Annually managed expenditure
  108. Part 3: Income
  109. Departmental expenditure limit
  110. Food Standards Agency estimate
  111. 1Authorised amounts
  112. Part 2: Expenditure
  113. Departmental expenditure limit
  114. Annually managed expenditure
  115. Part 3: Income
  116. Departmental expenditure limit
  117. Northern Ireland Assembly Commission estimate
  118. 1Authorised amounts
  119. Part 2: Expenditure
  120. Departmental expenditure limit
  121. Annually managed expenditure
  122. Part 3: Income
  123. Departmental expenditure limit
  124. Northern Ireland Audit Office estimate
  125. 1Authorised amounts
  126. Part 2: Expenditure
  127. Departmental expenditure limit
  128. Part 3: Income
  129. Departmental expenditure limit
  130. The Northern Ireland Authority for Utility Regulation estimate
  131. 1Authorised amounts
  132. Part 2: Expenditure
  133. Departmental expenditure limit
  134. Annually managed expenditure
  135. Non-budget expenditure
  136. Part 3: Income
  137. Departmental expenditure limit
  138. Northern Ireland Public Services Ombudsman estimate
  139. 1Authorised amounts
  140. Part 2: Expenditure
  141. Departmental expenditure limit
  142. Annually managed expenditure
  143. Part 3: Income
  144. Departmental expenditure limit
  145. Public Prosecution Service for Northern Ireland estimate
  146. 1Authorised amounts
  147. Part 2: Expenditure
  148. Departmental expenditure limit
  149. Annually managed expenditure
  150. Part 3: Income
  151. Departmental expenditure limit
  152. Schedule 2: Estimates for the year ending 31 March 2027
  153. Department of Agriculture, Environment and Rural Affairs estimate
  154. 1Authorised amounts
  155. Part 2: Expenditure
  156. Departmental expenditure limit
  157. Annually managed expenditure
  158. Department for Communities estimate
  159. 1Authorised amounts
  160. Part 2: Expenditure
  161. Departmental expenditure limit
  162. Annually managed expenditure
  163. Non-budget expenditure
  164. Department for the Economy estimate
  165. 1Authorised amounts
  166. Part 2: Expenditure
  167. Departmental expenditure limit
  168. Annually managed expenditure
  169. Non-budget expenditure
  170. Department of Education estimate
  171. 1Authorised amounts
  172. Part 2: Expenditure
  173. Departmental expenditure limit
  174. Annually managed expenditure
  175. Department of Education - Teachers’ superannuation estimate
  176. 1Authorised amounts
  177. Part 2: Expenditure
  178. Annually managed expenditure
  179. Department of Finance estimate
  180. 1Authorised amounts
  181. Part 2: Expenditure
  182. Departmental expenditure limit
  183. Annually managed expenditure
  184. Department of Finance - Superannuation and other allowances estimate
  185. 1Authorised amounts
  186. Part 2: Expenditure
  187. Departmental expenditure limit
  188. Annually managed expenditure
  189. Department of Health estimate
  190. 1Authorised amounts
  191. Part 2: Expenditure
  192. Departmental expenditure limit
  193. Annually managed expenditure
  194. Department of Health - Health and Social Care Pension Scheme estimate
  195. 1Authorised amounts
  196. Part 2: Expenditure
  197. Annually managed expenditure
  198. Department for Infrastructure estimate
  199. 1Authorised amounts
  200. Part 2: Expenditure
  201. Departmental expenditure limit
  202. Annually managed expenditure
  203. Non-budget expenditure
  204. Department of Justice estimate
  205. 1Authorised amounts
  206. Part 2: Expenditure
  207. Departmental expenditure limit
  208. Annually managed expenditure
  209. The Executive Office estimate
  210. 1Authorised amounts
  211. Part 2: Expenditure
  212. Departmental expenditure limit
  213. Annually managed expenditure
  214. Food Standards Agency estimate
  215. 1Authorised amounts
  216. Part 2: Expenditure
  217. Departmental expenditure limit
  218. Annually managed expenditure
  219. Northern Ireland Assembly Commission estimate
  220. 1Authorised amounts
  221. Part 2: Expenditure
  222. Departmental expenditure limit
  223. Annually managed expenditure
  224. Northern Ireland Audit Office estimate
  225. 1Authorised amounts
  226. Part 2: Expenditure
  227. Departmental expenditure limit
  228. The Northern Ireland Authority for Utility Regulation estimate
  229. 1Authorised amounts
  230. Part 2: Expenditure
  231. Departmental expenditure limit
  232. Annually managed expenditure
  233. Non-budget expenditure
  234. Northern Ireland Public Services Ombudsman estimate
  235. 1Authorised amounts
  236. Part 2: Expenditure
  237. Departmental expenditure limit
  238. Annually managed expenditure
  239. Public Prosecution Service for Northern Ireland estimate
  240. 1Authorised amounts
  241. Part 2: Expenditure
  242. Departmental expenditure limit
  243. Annually managed expenditure