13. Deputy Peadar Tóibín asked the Minister for Public Expenditure, Infrastructure, Public Service Reform and Digitalisation to list each Department projected as of the end of 2026 to exceed its 2026 current allocation; the amount by which each has exceeded the allocation; if a levy on other departments will be applied to offset any projected overrun in the Department of Heath, consistent with the approach taken for the Department of Education and Youth; and the amount of the 2027 contingency already committed. [74483/26]

40. Deputy Mairéad Farrell asked the Minister for Public Expenditure, Infrastructure, Public Service Reform and Digitalisation to provide an update on which departments will require supplementary estimates to cover any expenditure above their allocation in Budget 2026. [74676/26]

I propose to take Questions Nos. 13 and 40 together.

Budget 2026 set out a total expenditure ceiling of €117.8 billion. This ceiling was increased from €117.8 billion to €118.5 billion as set out in the Annual Progress Report 2026. This increase of €0.7 billion reflects two Government decisions.

• The first to allocate additional funding to the Department of Education and Youth in relation to increased supports and staffing in the sector.

• The second to provide a package of measures in response to increased energy prices. This funding was provided through supplementary estimates to the Department of Transport and the Department of Agriculture, Food and the Marine.

September’s published Fiscal Monitor shows that gross voted spending at end September was €83.4 billion, an increase of 7.7% on last year. End September expenditure figures show spending growth above levels provided for in areas including Health and Social Protection.

Departments may be ahead or below profile for a variety of reasons. Deviations from profile may arise due to the timing of certain payments and these may correct themselves over the course of the year. Other overspends against profile may require mitigating actions to be taken to offset the overrun before year end. Additional allocations may also be needed due to in-year Government decisions to provide supports in response to developments or where services or schemes cost more than a department originally estimated, such as the extension of the Road Transport Support Scheme and the payment of a Christmas Bonus to Social Protection recipients. My department actively monitors spending developments throughout the year and will continue to monitor and engage with Departments over the remainder of the year to identify any spending risks and mitigations to these. The provision of any further Supplementary Estimates or the application of a levy is a matter for Government decision. The outturn for 2026 will reflect these factors when decided.

It is the responsibility of each Accounting Officer to manage expenditure within their allocations approved by the Dáil. It is essential that departments actively pursue efficiencies and reforms to identify savings within their allocations, and to ensure that the significant resources allocated to them are used to efficiently and effectively deliver high-quality public services and supports.

The expenditure ceiling for 2027 is €125.6 billion, of which €105.3 billion is current expenditure and €20.3 billion is capital expenditure. This ceiling for 2027 includes €1.6 billion to be allocated to accommodate Government decisions in 2027. This is in line with the contingency reserve included as part of the Medium-Term Fiscal and Structural Plan to address potential expenditure on unexpected events and in year expenditure developments.