#2026/3Budget Act (Northern Ireland) 2026
AI-generated summary for informational purposes only. Not legal advice. See the original source for the authoritative text.
The Budget Act (Northern Ireland) 2026 authorises the use of resources and the issue of money from the Consolidated Fund for the financial years ending 31 March 2026 and 31 March 2027. It sets legal limits on departmental expenditure, annually managed expenditure, and non-budget expenditure for all Northern Ireland government departments and specified public bodies. The Act also authorises borrowing by the Department of Finance and the use of income generated by departments. Detailed estimates are provided in two schedules, breaking down authorised amounts, expenditure categories (DEL, AME, non-budget), and income for each department including Health, Education, Communities, Economy, Infrastructure, and Justice.
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Key Changes
- Authorises use of resources and issue of sums from Consolidated Fund for years ending 31 March 2026 and 31 March 2027
- Sets specific limits on Departmental Expenditure Limit (DEL), Annually Managed Expenditure (AME) and non-budget expenditure per department
- Grants Department of Finance power to borrow on the credit of the authorised sums
+ 3 more changes with Pro
Obligations
What this law requires
Departments and public bodies must not exceed the Departmental Expenditure Limit (DEL) amounts specified in Schedule 1 for the financial year ending 31 March 2026
Departments and public bodies must not exceed the Annually Managed Expenditure (AME) amounts specified in Schedule 1 for the financial year ending 31 March 2026
Departments and public bodies must not exceed the Departmental Expenditure Limit (DEL) amounts specified in Schedule 2 for the financial year ending 31 March 2027
Departments and public bodies must not exceed the Annually Managed Expenditure (AME) amounts specified in Schedule 2 for the financial year ending 31 March 2027
Department of Finance must use borrowed money only for purposes authorized under sections 5 and 11 of this Act