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Northern Ireland Budget Bill

[The Speaker of the House of Commons has certified this Bill as a Money Bill within the meaning of the Parliament Act 1911.]

EXPLANATORY NOTES

Explanatory notes to the Bill, prepared by the Northern Ireland Office, have been ordered to be published as HL Bill 94—EN.

EUROPEAN CONVENTION ON HUMAN RIGHTS

Lord Caine has made the following statement under section 19(1)(a) of the Human Rights Act 1998:

In my view the provisions of the Northern Ireland Budget Bill are compatible with the Convention rights.

Northern Ireland Budget Bill
[As brought from the Commons]
CONTENTS
[As brought from the Commons]

A

bill

to

Authorise the use for the public service of certain resources for the years ending 31 March 2023 and 2024 (including, for the year ending 31 March 2023, income); to authorise the issue out of the Consolidated Fund of Northern Ireland of certain sums for the service of those years; to authorise the use of those sums for specified purposes; to authorise the Department of Finance in Northern Ireland to borrow on the credit of those sums; and to repeal provisions superseded by this Act.

B e it enacted by the King’s most Excellent Majesty, by and with the advice and consent of the Lords Spiritual and Temporal, and Commons, in this present Parliament assembled, and by the authority of the same, as follows:—

Year ending 31 March 2023

1 Use of resources

(1)

For the purposes of section 6(1) of the 2001 Act, this section and section 2
authorise the use of resources in the year ending 31 March 2023.

(2)

In that year, the use of resources by the persons mentioned in subsection (3)
is authorised up to the amount of £26,656,975,000.

(3)

The persons are—

(a)

the Northern Ireland departments;

(b)

the Food Standards Agency;

(c)

the Northern Ireland Assembly Commission;

(d)

the Northern Ireland Audit Office;

(e)

the Northern Ireland Authority for Utility Regulation;

(f)

the Northern Ireland Public Services Ombudsman;

(g)

the Public Prosecution Service for Northern Ireland.

(4)

Of the amount authorised by subsection (2)

(a)

£24,242,977,000 is authorised for use for current purposes, and

(b)

£2,413,998,000 is authorised for use for capital purposes.

2 Limits on use of resources

(1)

Schedule 1 contains estimates relating to the persons mentioned in section
1
(3) for the year ending 31 March 2023 (“Schedule 1 estimates”).

(2)

In the year ending 31 March 2023, a person mentioned in section 1 (3) may
use resources in accordance with subsections (3) to (7) and the Schedule 1
estimate relating to that person.

(3)

The person may use resources for the purposes specified in Part 2 of the
estimate; but this is subject to subsections (4) to (7) .

(4)

Where Part 1 of the estimate authorises the use of net resources for current
purposes, the person—

(a)

may use resources up to the amount so authorised for current
purposes;

(b)

must not use those resources for capital purposes.

(5)

Where Part 1 of the estimate authorises the use of net resources for capital
purposes, the person—

(a)

may use resources up to the amount so authorised for capital purposes;

(b)

must not use those resources for current purposes.

(6)

Where Part 1 of the estimate authorises the use of net resources in relation
to a category of expenditure, the person—

(a)

may use resources up to the amount so authorised for a purpose
identified in the estimate as falling within that category of expenditure;

(b)

must not use those resources for any other purpose.

(7)

The categories of expenditure are—

(a)

expenditure subject to a departmental expenditure limit;

(b)

annually managed expenditure;

(c)

non-budget expenditure.

(8)

The authorisations in this section and in section 1 supersede those made—

(a)

by section 6 of the Budget Act (Northern Ireland) 2022 (c. 6 (N.I.)),
and

(b)

under section 7 of the 2001 Act for the year ending 31 March 2023,


which total £23,357,015,000.

3 Issue of sum out of the Consolidated Fund


The Department may issue out of the Consolidated Fund and apply to the
service of the year ending 31 March 2023 the sum of £21,487,341,000.

4 Use of sum issued out of the Consolidated Fund

(1)

The sum that the Department may issue out of the Consolidated Fund under
section 3 may be used for the year ending 31 March 2023 in accordance with
subsection (2) .

(2)

The sum specified in Part 1 of a Schedule 1 estimate as a money requirement
may be used by the person to whom the estimate relates for the purposes
specified in Part 2 of the estimate.

(3)

The authorisations in this section and in section 3 supersede the authorisations
and appropriations made—

(a)

by section 4 of the Budget Act (Northern Ireland) 2022 (c. 6 (N.I.)),
and

(b)

under section 59 of the Northern Ireland Act 1998 for the year ending
31 March 2023,


which total £20,353,974,000.

5 Power to borrow

(1)

The Department may borrow on the credit of the sum specified in section 3
any sum or sums not exceeding in total £10,743,671,000.

(2)

Any money so borrowed is to be repaid along with any interest due on it
out of the Consolidated Fund not later than 31 March 2023.

6 Use of income

(1)

In the year ending 31 March 2023, a person mentioned in section 1 (3) may
use income from a source specified in Part 3 of the Schedule 1 estimate relating
to that person for a purpose specified in Part 2 of the estimate; but this is
subject to subsections (2) to (5) .

(2)

Where the income is received in connection with current purposes, the
person—

(a)

may use the income for current purposes;

(b)

must not use the income for capital purposes.

(3)

Where the income is received in connection with capital purposes, the person—

(a)

may use the income for capital purposes;

(b)

must not use the income for current purposes.

(4)

Where the source of income is identified in the estimate as relating to a
category of expenditure, the person—

(a)

may use income from that source for a purpose identified in the
estimate as falling within that category;

(b)

must not use income from that source for any other purpose.

(5)

The categories of expenditure are the categories set out in section 2 (7) .

(6)

Where, in the year ending 31 March 2023, money is received by a person
mentioned in section 1 (3)

(a)

the money may be used in accordance with this section or with any
other statutory provision that provides for the person to deal with
income in a particular manner, and

(b)

in so far as not so used, it must be paid into the Consolidated Fund.

7 Operation from the beginning of the year ending 31 March 2023


Sections 1 to 6 are to be treated as having had effect from the beginning of
1 April 2022.

Year ending 31 March 2024

8 Use of resources

(1)

For the purposes of section 6(1) of the 2001 Act, this section and section 9
authorise the use of resources in the year ending 31 March 2024.

(2)

In that year, the use of resources by the persons mentioned in subsection (3)
is authorised up to the amount of £17,404,266,000.

(3)

The persons are—

(a)

the Northern Ireland departments;

(b)

the Food Standards Agency;

(c)

the Northern Ireland Assembly Commission;

(d)

the Northern Ireland Audit Office;

(e)

the Northern Ireland Authority for Utility Regulation;

(f)

the Northern Ireland Public Services Ombudsman;

(g)

the Public Prosecution Service for Northern Ireland.

(4)

Of the amount authorised by subsection (2)

(a)

£15,835,528,000 is authorised for use for current purposes, and

(b)

£1,568,738,000 is authorised for use for capital purposes.

9 Limits on use of resources

(1)

Schedule 2 contains estimates relating to the persons mentioned in section
8
(3) for the year ending 31 March 2024 (“Schedule 2 estimates”).

(2)

In the year ending 31 March 2024, a person mentioned in section 8 (3) may
use resources in accordance with subsections (3) to (7) and the Schedule 2
estimate relating to that person.

(3)

The person may use resources for the purposes specified in Part 2 of the
estimate; but this is subject to subsections (4) to (7) .

(4)

Where Part 1 of the estimate authorises the use of net resources for current
purposes, the person—

(a)

may use resources up to the amount so authorised for current
purposes;

(b)

must not use those resources for capital purposes.

(5)

Where Part 1 of the estimate authorises the use of net resources for capital
purposes, the person—

(a)

may use resources up to the amount so authorised for capital purposes;

(b)

must not use those resources for current purposes.

(6)

Where Part 1 of the estimate authorises the use of net resources in relation
to a category of expenditure, the person—

(a)

may use resources up to the amount so authorised for a purpose
identified in the estimate as falling within that category of expenditure;

(b)

must not use those resources for any other purpose.

(7)

The categories of expenditure are—

(a)

expenditure subject to a departmental expenditure limit;

(b)

annually managed expenditure;

(c)

non-budget expenditure.

10 Issue of sum out of the Consolidated Fund


The Department may issue out of the Consolidated Fund and apply to the
service of the year ending 31 March 2024 the sum of £14,154,737,000.

11 Use of sum issued out of the Consolidated Fund

(1)

The sum that the Department may issue out of the Consolidated Fund under
section 10 may be used for the year ending 31 March 2024 in accordance with
subsection (2) .

(2)

The sum specified in Part 1 of a Schedule 2 estimate as a money requirement
may be used by the person to whom the estimate relates for the purposes
specified in Part 2 of the estimate.

12 Power to borrow

(1)

The Department may borrow on the credit of the sum specified in section 10
any sum or sums not exceeding in total £7,077,369,000.

(2)

Any money so borrowed is to be repaid along with any interest due on it
out of the Consolidated Fund not later than 31 March 2024.

Supplementary

13 Act to take effect as if it were a Budget Act of the Assembly

(1)

The authorisations in this Act, and the limits set by it, take effect as if they
were authorisations in, and limits set by, an Act of the Northern Ireland
Assembly; and accordingly any reference in a statutory provision to a Budget
Act of the Assembly includes a reference to this Act.

(2)

The 2001 Act applies in respect of the year ending 31 March 2023 with the
following modifications—

(a)

section 6(4) has effect as if for “if an estimate is approved by the
Assembly for that body or person in respect of each financial year”
there were substituted “if an estimate is laid before Parliament for that
body or person in respect of the year ending 31 March 2023”;

(b)

section 9(1) has effect as if for “for which an estimate is approved by
the Assembly in respect of a financial year” there were substituted
“for which an estimate is laid before Parliament in respect of the year
ending 31 March 2023”;

(c)

section 13(1) has effect as if for “where an estimate is approved by
the Assembly for any body or person in respect of any financial year”
there were substituted “where an estimate is laid before Parliament
for any body or person in respect of the year ending 31 March 2023”.

(3)

For the purposes of preparing accounts for the year ending 31 March 2023
for—

(a)

the Northern Ireland Audit Office (as required by Article 6(3) of the
Audit (Northern Ireland) Order 1987 (S.I. 1987/460 (N.I. 5)), or

(b)

the office of the Northern Ireland Public Services Ombudsman (as
required by paragraph 19 of Schedule 1 to the Public Services
Ombudsman Act (Northern Ireland) 2016 (c. 4 (N.I.))),


any estimate of the use of resources for that year that is laid before Parliament
is to be treated as if it had been laid before the Northern Ireland Assembly
under Article 6(2) of that Order or (as the case may be) under paragraph 18
of Schedule 1 to that Act.

14 Repeal of provisions superseded by this Act


Sections 4 to 6 of, and Schedules 3 and 4 to, the Budget Act (Northern Ireland)
2022 (c. 6 (N.I.)) are omitted.

15 Interpretation


In this Act—


the 2001 Act
means the Government Resources and Accounts Act
(Northern Ireland) 2001 (c. 6 (N.I.));


the Consolidated Fund
means the Consolidated Fund of Northern
Ireland;


the Department
means the Department of Finance in Northern Ireland;


Northern Ireland department
has the same meaning as in the Northern
Ireland Act 1998;


Schedule 1 estimate
has the meaning given in section 2 (1) ;


Schedule 2 estimate
has the meaning given in section 9 (1) ;


statutory provision
has the same meaning as in section 1(f) of the
Interpretation Act (Northern Ireland) 1954 (c. 33 (N.I.)).

16 Short title


This Act may be cited as the Northern Ireland Budget Act 2023.

Schedules

Schedule 1

Sections 2, 4 and 6

Estimates for the year ending 31 March 2023

Schedule 2

Sections 9 and 11

Estimates for the year ending 31 March 2024

Northern Ireland Budget Bill
[As brought from the Commons]

A

bill

to

Authorise the use for the public service of certain resources for the years ending 31 March 2023 and 2024 (including, for the year ending 31 March 2023, income); to authorise the issue out of the Consolidated Fund of Northern Ireland of certain sums for the service of those years; to authorise the use of those sums for specified purposes; to authorise the Department of Finance in Northern Ireland to borrow on the credit of those sums; and to repeal provisions superseded by this Act.

Brought from the Commons on

Ordered to be Printed, .

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