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Government Finance Statistics - Annual 2016 to 2021 (April 2022 Results)

Non-Financial Accounts

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Revenue

Total revenue of general government increased by €14.3 billion (17.3%) to stand at €97 billion in 2021, reversing the decline in revenue witnessed in 2020. This level of revenue has surpassed the pre-pandemic 2019 level. Care should be taken with a direct year on year comparison due to the impact of COVID-19 on the 2020 data. The main driver behind this upturn was a €13.6 billion rise in taxes, with most taxation categories reporting strong increases in 2021. Taxes on income, profits and capital gains reported the highest monetary rise, up €8.4 billion (23.3%) on 2020. There were also strong increases for indirect taxes with VAT up €3.6 billion (28.7%). Aside from taxes, social contributions also rose in 2021, up €1 billion (6.7%) on 2020 to €16.1 billion (Table 2.1).

As noted above, it is worth looking at a comparison with 2019 levels. On this two-year comparison basis, revenue has increased by €9 billion. Taxes and social contributions increased by €10.6 billion while sales of goods and services are €1.1 billion lower and investment income also €1.1 billion lower. This latter category is largely due to the Central Bank of Ireland surplus transfer to the Exchequer (see background notes).

Expenditure

General government expenditure rose by €3.3 billion (3.2%) in 2021 to €105.1 billion, a more modest rise than the 18% increase reported in 2020.

Increases in expenditure included a €1.3 billion (5.3%) rise in compensation of employees, a €1.3 billion (9.0%) increase in spending on good and services, and a €0.8 billion (19.1%) increase in other current transfers (Table 2.2).

Direct expenditure on COVID-19 measures stood at €12.4 billion in 2021, down from €14.7 billion in 2020, the decrease aided by a €1.1 billion decline in expenditure under the Pandemic Unemployment Payment scheme.

In comparison with 2019, total expenditure is €18.8 billion higher in 2021. This is largely due to increases in COVID-19 related expenditure in social benefits (Pandemic Unemployment Payment), subsidies (Employment Wage Subsidy Scheme) and intermediate consumption (including health expenditure).

	Total Revenue	Total Expenditure
2016	27.3	28.1
2017	25.9	26.2
2018	25.5	25.3
2019	24.7	24.2
2020	22.2	27.3
2021	23	24.9

Table 2.1 General Government; detailed classification of revenue and output

Table 2.1 General Government: detailed classification of revenue and output
											€million
Description					ESA2010 code	2016	2017	2018	2019	2020	2021
Total Revenue					TR	73,708	76,930	83,058	88,010	82,647	96,961
	Taxes and social contributions					65,752	69,410	75,159	80,412	76,368	91,015
		Taxes			D2 + D5 + D91	52,814	55,719	60,533	64,611	61,327	74,963
			Indirect taxes (taxes on production and imports)		D2	23,471	24,649	25,744	27,540	23,605	28,740
				Taxes on products	D21	20,575	21,392	22,150	23,933	20,742	25,426
				of which Value-Added Tax	D211	12,603	13,060	14,175	15,301	12,632	16,252
				Other taxes on production	D29	2,896	3,257	3,593	3,607	2,862	3,314
			Direct taxes		D5	28,932	30,621	34,271	36,540	37,218	45,642
				Taxes on income, profits and capital gains	D51	27,893	29,606	33,275	35,560	36,258	44,699
				Other current direct taxes	D59	1,039	1,016	996	980	960	943
			Capital taxes		D91	411	448	518	531	505	582
		Social contributions			D61	12,938	13,691	14,626	15,802	15,041	16,051
			Actual social contributions		D611 + D613	10,480	11,086	12,085	13,108	12,188	13,260
				PRSI receipts	D611 + D613(pt)	9,248	9,834	10,649	11,671	10,701	11,691
				Government employees' pension contributions	D613(pt)	1,231	1,251	1,435	1,437	1,487	1,569
			Employers' imputed social contributions		D612	2,459	2,606	2,541	2,694	2,853	2,791
	Sales of goods and services				P1O	4,617	4,637	4,928	4,910	3,923	3,820
		Sales of market establishments (= market output)			P11	0	0	0	0	0	0
		Imputed sales related to production of own-use capital assets (= output for own final use)			P12	21	22	22	23	23	23
		Incidental sales and fees of non-market establishments			P131	4,597	4,616	4,906	4,888	3,901	3,797
	Investment income				D4	1,826	1,779	1,533	1,579	1,120	479
		Interest (excluding FISIM)			D41	251	142	168	111	43	30
		Dividends / Other investment income			D42 + D44	1,468	1,532	1,252	1,396	1,006	379
		Rent of land and subsoil assets			D45	107	105	113	72	71	71
	Current transfer revenue				D39 + D7	512	660	865	647	699	1,013
		Subsidies			D39	0	0	0	0	0	0
		Other current transfers			D7	512	660	865	647	699	1,013
			Non-life insurance claims		D72	17	17	17	17	17	17
			Other Domestic - Current		D7N_S1	306	353	409	468	626	761
			From Rest of World - Current		D7N_S2	189	290	439	162	56	235
	Capital transfer revenue				D9N	1,001	444	573	461	536	634

Output					P1	33,891	35,665	37,703	40,810	44,582	47,226
	Market output (sales of market establishments)				P11	0	0	0	0	0	0
	Output for own final use				P12	21	22	22	23	23	23
	Non-market output				P13	33,870	35,643	37,681	40,788	44,560	47,203
		= Non-market compensation of employees			D1_nonmarket	19,924	21,090	22,094	23,412	24,622	25,928
			= Total compensation of employees		D1	19,945	21,112	22,116	23,435	24,644	25,951
			- Compensation of employees of market establishments		D1_market
			- Compensation related to production of own-use capital assets		D1_own-use	-21	-22	-22	-23	-23	-23
		+ Non-market intermediate consumption			P2_nonmarket	10,083	10,448	11,213	12,639	14,908	16,245
			= Total intermediate consumption		P2	10,083	10,448	11,213	12,639	14,908	16,245
			- Intermediate consumption of market establishments		P2_market	0	0	0	0	0	0
			- Intermediate consumption related to production of own-use capital assets		P2_own-use
		+ Non-market consumption of fixed capital			P51c_nonmarket	3,863	4,104	4,374	4,737	5,030	5,030
			= Total consumption of fixed capital		P51c	3,863	4,104	4,374	4,737	5,030	5,030
			- Consumption of fixed capital by market establishments		P51c_market	0	0	0	0	0	0
			- Consumption of fixed capital related to production of own-use capital assets		P51c_own-use
		+ Other taxes on production, payable			D29_pay	0	0	0	0	0	0
		- Other subsidies on production, receivable			D39_rec	0	0	0	0	0	0

Open in Excel: Government Finance Statistics Annual Results 2016 to 2021 (April 2022) Table 2.1 (XLS 15KB)

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Table 2.2 General Government; detailed classification of expenditure and consumption

Table 2.2 General Government: detailed classification of expenditure and consumption
											€million
Description					ESA2010 code	2016	2017	2018	2019	2020	2021
Total Expenditure					TE	75,791	77,803	82,587	86,285	101,776	105,072
	Expense					74,253	76,404	80,282	83,071	98,230	101,544
		Compensation of employees			D1	19,945	21,112	22,116	23,435	24,644	25,951
			Of which: Related to production of own-use capital assets			21	22	22	23	23	23
		Use of goods and services plus taxes payable			P2 + D5 + D29	10,083	10,448	11,213	12,639	14,908	16,245
			Use of goods and services [Intermediate consumption]		P2	10,083	10,448	11,213	12,639	14,908	16,245
				Of which: Intermediate consumption of market establishments		0	0	0	0	0	0
			Taxes, payable		D5	0	0	0	0	0	0
		Depreciation (Consumption of fixed capital)			P51c	3,863	4,104	4,374	4,737	5,030	5,030
				Of which: Depreciation by market establishments		0	0	0	0	0	0
		Interest (excluding FISIM)			D41	6,264	5,906	5,315	4,623	3,830	3,291
			Other domestic interest payable		D41_S1	2,356	2,208	1,920	1,620	1,815	1,257
			Interest payable to rest of world		D41_S2	3,908	3,698	3,395	3,003	2,015	2,034
		Subsidies			D3	1,768	1,814	1,948	1,907	6,400	6,937
			Product subsidies		D31	909	930	993	1,162	1,500	1,395
			Other subsidies on production		D39	858	884	954	745	4,900	5,542
		Social benefits			D62 + D632	27,933	28,623	29,626	30,835	37,593	37,444
			Social benefits in cash		D62	22,829	23,075	23,372	24,154	30,412	29,909
			Social benefits in kind (via market producers)		D632	5,105	5,548	6,254	6,681	7,181	7,536
		Other current transfers			D7	2,952	2,902	3,778	3,345	4,029	4,800
			Net non-life insurance premiums		D71	52	52	52	52	52	82
			Current international cooperation		D74	451	509	541	521	499	478
			Miscellaneous current transfers		D75	598	610	811	776	1,143	1,098
			VAT and GNI based EU budget contribution		D76	1,851	1,731	2,374	1,996	2,335	3,141
				VAT-based EU own resources	D761	219	262	245	278	275	284
				GNI-based EU own resources	D762	1,632	1,470	2,129	1,718	2,059	2,681
				Miscellaneous EU own resources	D763	0	0	0	0	0	176
		Capital transfers			D9	1,445	1,494	1,912	1,551	1,796	1,845
			Investment grants		D92	1,443	1,457	1,670	1,530	1,763	1,774
			Other capital transfers		D99	2	37	242	21	33	72
	Net acquisition of non-financial assets				P5 + NP - P51c	1,538	1,399	2,305	3,215	3,546	3,528
		= Gross investment in non-financial assets			P5 + NP	5,401	5,503	6,680	7,952	8,576	8,558
			Gross fixed capital formation		P51	5,341	5,548	6,620	8,032	8,516	8,498
			Net acquisition of stocks		P52	60	60	60	60	60	60
			Net acquisition of unproduced assets		NP	0	-105	0	-140	0	0
		- Consumption of fixed capital			P51c	-3,863	-4,104	-4,374	-4,737	-5,030	-5,030
Net expenditure on current goods and services					P3 excl. D632	29,273	31,027	32,775	35,900	40,659	43,406
	= Output				P1	33,891	35,665	37,703	40,810	44,582	47,226
	- Sales of goods and services				P11+P12+P131	-4,617	-4,637	-4,928	-4,910	-3,923	-3,820
			Market output (sales of market establishments)		P11	0	0	0	0	0	0
			Output for own final use		P12	-21	-22	-22	-23	-23	-23
			Incidental sales and fees of non-market establishments		P131	-4,597	-4,616	-4,906	-4,888	-3,901	-3,797
Final consumption expenditure					P3	34,378	36,575	39,029	42,581	47,840	50,942
	= Net expenditure on current goods and services				P3 excl. D632	29,273	31,027	32,775	35,900	40,659	43,406
	+ Social transfers in kind via market producers				D632	5,105	5,548	6,254	6,681	7,181	7,536
made up of
	Individual consumption (= social transfers in kind)				P31 (= D63)	22,835	24,502	26,136	28,596	32,128	34,211
		Social transfers in kind (via market producers)			D632	5,105	5,548	6,254	6,681	7,181	7,536
		Social transfers in kind (provided directly by government)			D631	17,730	18,955	19,882	21,915	24,946	26,675
	Collective consumption (= actual final consumption of government)				P32	11,543	12,072	12,893	13,985	15,713	16,731
Total social transfers					D62 + D63	45,664	47,577	49,508	52,750	62,539	64,119
	Social benefits in cash				D62	22,829	23,075	23,372	24,154	30,412	29,909
	Social transfers in kind (= individual consumption)				D63	22,835	24,502	26,136	28,596	32,128	34,211

Open in Excel: Government Finance Statistics Annual Results 2016 to 2021 (April 2022) Table 2.2 (XLS 16KB)

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Table 2.3 Central Government: Revenue, Expenditure, Financing and Deficit

Table 2.4 Central Government: Detailed Classification of Revenue and Output

Table 2.4 Central Government: detailed classification of revenue and output
											€million
Description					ESA2010 code	2016	2017	2018	2019	2020	2021
Total Revenue					TR	70,764	64,021	69,110	73,040	69,441	82,828
	Taxes and social contributions					64,055	57,845	62,691	66,940	64,579	77,946
		Taxes			D2 + D5 + D91	51,460	54,340	59,097	63,152	60,595	73,939
			Indirect taxes (taxes on production and imports)		D2	22,117	23,270	24,307	26,081	22,872	27,715
				Taxes on products	D21	20,575	21,392	22,150	23,933	20,742	25,426
				of which Value-Added Tax	D211	12,603	13,060	14,175	15,301	12,632	16,252
				Other taxes on production	D29	1,542	1,878	2,157	2,148	2,130	2,289
			Direct taxes		D5	28,932	30,621	34,271	36,540	37,218	45,642
				Taxes on income, profits and capital gains	D51	27,893	29,606	33,275	35,560	36,258	44,699
				Other current direct taxes	D59	1,039	1,016	996	980	960	943
			Capital taxes		D91	411	448	518	531	505	582
		Social contributions			D61	12,596	3,505	3,594	3,788	3,985	4,007
			Actual social contributions		D611 + D613	10,374	1,152	1,287	1,355	1,404	1,486
				PRSI receipts	D611 + D613(pt)	9,248	0	0	0	0	0
				Government employees' pension contributions	D613(pt)	1,126	1,152	1,287	1,355	1,404	1,486
			Employers' imputed social contributions		D612	2,222	2,353	2,307	2,433	2,580	2,521
	Sales of goods and services				P1O	3,756	3,747	3,948	3,837	2,889	2,774
		Sales of market establishments (= market output)			P11	0	0	0	0	0	0
		Imputed sales related to production of own-use capital assets (= output for own final use)			P12	21	22	22	23	23	23
		Incidental sales and fees of non-market establishments			P131	3,735	3,725	3,926	3,814	2,866	2,751
	Investment income				D4	1,867	1,815	1,568	1,643	1,172	539
		Interest (excluding FISIM)			D41	292	178	202	175	95	89
			of which received from local government		D41_LG	73	64	59	79	71	79
		Dividends			D42	1,468	1,532	1,252	1,396	1,006	379
		Rent of land and subsoil assets			D45	107	105	113	72	71	71
	Current transfer revenue				D39 + D7	446	586	782	560	624	1,293
		Subsidies			D39	0	0	0	0	0	0
		Other current transfers			D7	446	586	782	560	624	1,293
			Non-life insurance claims		D72	17	17	17	17	17	17
			Grants from local government		D73	3	4	4	5	5	5
			Other Domestic - Current		D7N_S1	237	275	321	376	545	683
			From Rest of World - Current		D7N_S2	189	290	439	162	56	235
	Capital transfer revenue				D9N	640	28	122	61	178	276

Output					P1	28,364	29,911	31,500	34,119	37,612	40,195
	Market output (sales of market establishments)				P11	0	0	0	0	0	0
	Output for own final use				P12	21	22	22	23	23	23
	Non-market output				P13	28,344	29,890	31,479	34,097	37,589	40,172
		= Non-market compensation of employees			D1_nonmarket	18,199	19,233	20,209	21,417	22,529	23,784
			= Total compensation of employees		D1	18,220	19,255	20,231	21,439	22,552	23,806
			- Compensation of employees of market establishments		D1_market	0	0	0	0	0	0
			- Compensation related to production of own-use capital assets		D1_own-use	-21	-22	-22	-23	-23	-23
		+ Non-market intermediate consumption			P2_nonmarket	8,186	8,529	8,935	10,081	12,202	13,530
			= Total intermediate consumption		P2	8,186	8,529	8,935	10,081	12,202	13,530
			- Intermediate consumption of market establishments		P2_market	0	0	0	0	0	0
			- Intermediate consumption related to production of own-use capital assets		P2_own-use	0	0	0	0	0	0
		+ Non-market consumption of fixed capital			P51c_nonmarket	1,959	2,128	2,335	2,599	2,858	2,858
			= Total consumption of fixed capital		P51c	1,959	2,128	2,335	2,599	2,858	2,858
			- Consumption of fixed capital by market establishments		P51c_market	0	0	0	0	0	0
			- Consumption of fixed capital related to production of own-use capital assets		P51c_own-use	0	0	0	0	0	0
		+ Other taxes on production, payable			D29_pay	0	0	0	0	0	0
		- Other subsidies on production, receivable			D39_rec	0	0	0	0	0	0

Open in Excel: Government Finance Statistics Annual Results 2016 to 2021 (April 2022) Table 2.4 (XLS 16KB)

Table 2.5 Central Government: Detailed Classification of Expenditure and Consumption

Table 2.5 Central Government: detailed classification of expenditure and consumption
											€million
Description					ESA2010 code	2016	2017	2018	2019	2020	2021
Total Expenditure					TE	73,026	65,643	69,852	72,477	84,995	90,023
	Expense					70,909	63,937	67,507	69,728	81,766	86,802
		Compensation of employees			D1	18,220	19,255	20,231	21,439	22,552	23,806
			Of which: Related to production of own-use capital assets			21	22	22	23	23	23
		Use of goods and services plus taxes payable			P2 + D5 + D29	8,186	8,529	8,935	10,081	12,202	13,530
			Use of goods and services [Intermediate consumption]		P2	8,186	8,529	8,935	10,081	12,202	13,530
				Of which: Intermediate consumption of market establishments		0	0	0	0	0	0
			Taxes, payable		D5	0	0	0	0	0	0
		Depreciation (Consumption of fixed capital)			P51c	1,959	2,128	2,335	2,599	2,858	2,858
				Of which: Depreciation by market establishments		0	0	0	0	0	0
		Interest (excluding FISIM)			D41	6,256	5,901	5,310	4,616	3,822	3,282
			Other domestic interest payable		D41_S1	2,347	2,203	1,915	1,614	1,808	1,248
			Interest payable to rest of world		D41_S2	3,908	3,698	3,395	3,003	2,015	2,034
		Subsidies			D3	1,768	1,814	1,948	1,907	6,400	6,937
			Product subsidies		D31	909	930	993	1,162	1,500	1,395
			Other subsidies on production		D39	858	884	954	745	4,900	5,542
		Social benefits			D62 + D632	27,308	18,900	19,297	19,815	22,284	21,055
			Social benefits in cash		D62	22,527	14,006	13,933	14,172	16,621	15,067
			Social benefits in kind (via market producers)		D632	4,782	4,893	5,363	5,643	5,663	5,988
		Other current transfers			D7	4,738	4,834	6,033	5,872	8,132	11,712
			Net non-life insurance premiums		D71	52	52	52	52	52	82
			Current grants to local government		D73 _LG	1,817	1,969	2,315	2,546	4,150	3,950
			Current international cooperation		D74	451	509	541	521	499	478
			Miscellaneous current transfers		D75	567	573	751	757	1,084	1,002
			VAT and GNI based EU budget contribution		D76	1,851	1,731	2,374	1,996	2,335	3,141
				VAT-based EU own resources	D761	219	262	245	278	275	284
				GNI-based EU own resources	D762	1,632	1,470	2,129	1,718	2,059	2,681
				Own resources miscellaneous	D763	0	0	0	0	0	176
		Capital transfers			D9	2,475	2,576	3,420	3,399	3,517	3,621
			Capital grants to local government		D9_LG	1,054	1,150	1,684	2,008	2,088	2,026
			Investment grants		D92	1,420	1,389	1,494	1,370	1,396	1,524
			Other capital transfers		D99	2	37	242	21	33	72

	Net acquisition of non-financial assets				P5 + NP - P51c	2,117	1,706	2,345	2,749	3,229	3,221
		= Gross investment in non-financial assets			P5 + NP	4,076	3,834	4,680	5,349	6,087	6,079
			Gross fixed capital formation		P51	4,016	3,879	4,620	5,429	6,027	6,019
			Net acquisition of stocks		P52	60	60	60	60	60	60
			Net acquisition of unproduced assets		NP	0	-105	0	-140	0	0
		- Consumption of fixed capital			P51c	-1,959	-2,128	-2,335	-2,599	-2,858	-2,858

Net expenditure on current goods and services					P3 excl. D632	24,609	26,165	27,552	30,283	34,723	37,420
	= Output				P1	28,364	29,911	31,500	34,119	37,612	40,195
	- Sales of goods and services				P11+P12+P131	-3,756	-3,747	-3,948	-3,837	-2,889	-2,774
			Market output (sales of market establishments)		P11	0	0	0	0	0	0
			Output for own final use		P12	-21	-22	-22	-23	-23	-23
			Incidental sales and fees of non-market establishments		P131	-3,735	-3,725	-3,926	-3,814	-2,866	-2,751

Final consumption expenditure					P3	29,390	31,058	32,915	35,925	40,386	43,409
	= Net expenditure on current goods and services				P3 excl. D632	24,609	26,165	27,552	30,283	34,723	37,420
	+ Social transfers in kind via market producers				D632	4,782	4,893	5,363	5,643	5,663	5,988
made up of
	Individual consumption (= social transfers in kind)				P31 (= D63)	21,263	22,576	23,914	26,146	29,196	31,286
		Social transfers in kind (via market producers)			D632	4,782	4,893	5,363	5,643	5,663	5,988
		Social transfers in kind (provided directly by government)			D631	16,482	17,683	18,550	20,504	23,533	25,298
	Collective consumption (= actual final consumption of government)				P32	8,127	8,482	9,002	9,779	11,190	12,123

Total social transfers					D62 + D63	43,790	36,583	37,847	40,319	45,816	46,352
	Social benefits in cash				D62	22,527	14,006	13,933	14,172	16,621	15,067
	Social transfers in kind (= individual consumption)				D63	21,263	22,576	23,914	26,146	29,196	31,286

Open in Excel: Government Finance Statistics Annual Results 2016 to 2021 (April 2022) Table 2.5 (XLS 13KB)

Table 2.6 Local Government Transactions: Revenue, Expenditure, Financing and Deficit

Table 2.7 Local Government: Detailed Classification of Revenue and Output

Table 2.7 Local Government: detailed classification of revenue and output
										€million
Description				ESA2010 code	2016	2017	2018	2019	2020	2021
Total Revenue				TR	5,902	6,281	7,393	7,974	8,858	8,895
	Taxes and social contributions				1,697	1,731	1,819	1,802	1,088	1,378
		Taxes		D2 + D5 + D91	1,354	1,379	1,437	1,459	733	1,025
			Indirect taxes (taxes on production and imports)	D2	1,354	1,379	1,437	1,459	733	1,025
			Other taxes on production	D29	1,354	1,379	1,437	1,459	733	1,025
			Capital taxes	D91	0	0	0	0	0	0
		Social contributions		D61	343	352	383	343	355	353
			Actual social contributions	D611 + D613	106	99	149	82	83	83
			Employers' imputed social contributions	D612	237	252	234	261	272	270
	Sales of goods and services			P1O	861	891	980	1,074	1,035	1,046
		Sales of market establishments (= market output)		P11	0	0	0	0	0	0
		Imputed sales related to production of own-use capital assets (= output for own final use)		P12	0	0	0	0	0	0
		Incidental sales and fees of non-market establishments		P131	861	891	980	1,074	1,035	1,046
	Investment income			D4	32	29	25	16	19	19
		Interest (excluding FISIM)		D41	32	29	25	16	19	19
		of which received from Central Government		D41_CG	0	0	0	0	0	0
		Dividends		D42	0	0	0	0	0	0
	Current transfer revenue			D39 + D7	1,885	2,047	2,403	2,638	4,231	4,028
		Subsidies		D39	0	0	0	0	0	0
		Other current transfers		D7	1,885	2,047	2,403	2,638	4,231	4,028
			Grants from central government	D73	1,817	1,969	2,315	2,546	4,150	3,950
			Other Domestic - Current	D7N_S1	69	78	87	92	81	78
	Capital transfer revenue			D9N	1,427	1,584	2,167	2,444	2,485	2,423
			Grants from central government	D9N_CG	1,054	1,150	1,684	2,008	2,088	2,026
			Other capital transfers receivable	D99	373	434	483	436	397	397

Output				P1	5,526	5,507	6,022	6,489	6,775	6,952
	Market output (sales of market establishments)			P11	0	0	0	0	0	0
	Output for own final use			P12	0	0	0	0	0	0
	Non-market output			P13	5,526	5,507	6,022	6,489	6,775	6,952
		= Non-market compensation of employees		D1_nonmarket	1,725	1,743	1,813	1,918	2,035	2,086
			= Total compensation of employees	D1	1,725	1,743	1,813	1,918	2,035	2,086
			- Compensation of employees of market establishments	D1_market	0	0	0	0	0	0
			- Compensation related to production of own-use capital assets	D1_own-use	0	0	0	0	0	0
		+ Non-market intermediate consumption		P2_nonmarket	1,897	1,787	2,169	2,434	2,568	2,694
			= Total intermediate consumption	P2	1,897	1,787	2,169	2,434	2,568	2,694
			- Intermediate consumption of market establishments	P2_market	0	0	0	0	0	0
			- Intermediate consumption related to production of own-use capital assets	P2_own-use	0	0	0	0	0	0
		+ Non-market consumption of fixed capital		P51c_nonmarket	1,904	1,977	2,039	2,138	2,172	2,172
			= Total consumption of fixed capital	P51c	1,904	1,977	2,039	2,138	2,172	2,172
			- Consumption of fixed capital by market establishments	P51c_market	0	0	0	0	0	0
			- Consumption of fixed capital related to production of own-use capital assets	P51c_own-use	0	0	0	0	0	0
		+ Other taxes on production, payable		D29_pay	0	0	0	0	0	0
		- Other subsidies on production, receivable		D39_rec	0	0	0	0	0	0

Open in Excel: Government Finance Statistics Annual Results 2016 to 2021 (April 2022) Table 2.7 (XLS 15KB)

Table 2.8 Local Government: Detailed Classification of Expenditure and Consumption

Table 2.8 Local Government: detailed classification of expenditure and consumption
											€million
Description					ESA2010 code	2016	2017	2018	2019	2020	2021
Total Expenditure					TE	5,723	6,184	7,317	8,437	9,004	9,250
	Expense					6,302	6,491	7,356	7,972	8,687	8,943
		Compensation of employees			D1	1,725	1,743	1,813	1,918	2,035	2,086
			Of which: Related to production of own-use capital assets			0	0	0	0	0	0
		Use of goods and services plus taxes payable			P2 + D5 + D29	1,897	1,787	2,169	2,434	2,568	2,694
			Use of goods and services [Intermediate consumption]		P2	1,897	1,787	2,169	2,434	2,568	2,694
				Of which: Intermediate consumption of market establishments		0	0	0	0	0	0
			Taxes, payable		D5 + D29	0	0	0	0	0	0
		Depreciation (Consumption of fixed capital)			P51c	1,904	1,977	2,039	2,138	2,172	2,172
				Of which: Depreciation by market establishments		0	0	0	0	0	0
		Interest (excluding FISIM)			D41	82	70	64	86	79	88
			Interest payable to central government		D41_CG	73	64	59	79	71	79
			Other domestic interest payable		D41_S1	9	5	5	7	8	9
		Subsidies			D3	0	0	0	0	0	0
		Social benefits			D62 + D632	625	787	998	1,176	1,363	1,512
			Social benefits in cash		D62	302	311	348	352	362	361
			Social benefits in kind (via market producers)		D632	323	476	650	824	1,002	1,152
		Other current transfers			D7	33	41	64	24	64	101
			Grants to central government		D73_CG	3	4	4	5	5	5
			Miscellaneous current transfers		D75	30	37	60	19	59	96
		Capital transfers			D9	36	87	208	196	406	289
			Investment grants		D92	24	68	176	160	367	250

	Net acquisition of non-financial assets				P5 + NP - P51c	-579	-307	-39	465	317	307
		= Gross investment in non-financial assets			P5 + NP	1,325	1,669	2,000	2,603	2,490	2,479
			Gross fixed capital formation		P51	1,325	1,669	2,000	2,603	2,490	2,479
			Net acquisition of stocks		P52	0	0	0	0	0	0
			Net acquisition of unproduced assets		NP	0	0	0	0	0	0
		- Consumption of fixed capital			P51c	-1,904	-1,977	-2,039	-2,138	-2,172	-2,172

Net expenditure on current goods and services					P3 excl. D632	4,665	4,617	5,042	5,416	5,740	5,906
	= Output				P1	5,526	5,507	6,022	6,489	6,775	6,952
	- Sales of goods and services				P11+P12+P131	-861	-891	-980	-1,074	-1,035	-1,046
			Market output (sales of market establishments)		P11	0	0	0	0	0	0
			Output for own final use		P12	0	0	0	0	0	0
			Incidental sales and fees of non-market establishments		P131	-861	-891	-980	-1,074	-1,035	-1,046

Final consumption expenditure					P3	4,987	5,093	5,692	6,240	6,742	7,058
	= Net expenditure on current goods and services				P3 excl. D632	4,665	4,617	5,042	5,416	5,740	5,906
	+ Social transfers in kind via market producers				D632	323	476	650	824	1,002	1,152
made up of
	Individual consumption (= social transfers in kind)				P31 (= D63)	1,571	1,748	1,982	2,236	2,415	2,529
		Social transfers in kind (via market producers)			D632	323	476	650	824	1,002	1,152
		Social transfers in kind (provided directly by government)			D631	1,249	1,272	1,332	1,411	1,414	1,377
	Collective consumption (= actual final consumption of government)				P32	3,416	3,345	3,710	4,004	4,327	4,529

Total social transfers					D62 + D63	1,873	2,059	2,330	2,588	2,777	2,889
	Social benefits in cash				D62	302	311	348	352	362	361
	Social transfers in kind (= individual consumption)				D63	1,571	1,748	1,982	2,236	2,415	2,529

Open in Excel: Government Finance Statistics Annual Results 2016 to 2021 (April 2022) Table 2.8 (XLS 12KB)

Table 2.9 Social Security funds transactions: revenue, expenditure and deficit

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Government Finance Statistics - Annual 2016 to 2021 (April 2022 Results)

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Table 2.3 Central Government transactions: revenue, expenditure and deficit
										€million
Description				ESA2010 code	2016	2017	2018	2019	2020	2021
Central Government transactions
	Revenue			TR	70,764	64,021	69,110	73,040	69,441	82,828
		Taxes and social contributions		D2 + D5 + D91 + D61	64,055	57,845	62,691	66,940	64,579	77,946
			Taxes	D2 + D5 + D91	51,460	54,340	59,097	63,152	60,595	73,939
			Social contributions	D61	12,596	3,505	3,594	3,788	3,985	4,007
		Sales of goods and services		P1O	3,756	3,747	3,948	3,837	2,889	2,774
		Investment income		D4	1,867	1,815	1,568	1,643	1,172	539
		Current transfer revenue (excluding taxes)		D7	446	586	782	560	624	1,293
		Capital transfer revenue (excluding taxes)		D9N	640	28	122	61	178	276

	Expenditure			TE	73,026	65,643	69,852	72,477	84,995	90,023
		Expense		Expense	70,909	63,937	67,507	69,728	81,766	86,802
			Compensation of employees	D1	18,220	19,255	20,231	21,439	22,552	23,806
			Use of goods and services plus taxes payable	P2 + D5 + D29	8,186	8,529	8,935	10,081	12,202	13,530
			Depreciation (Consumption of fixed capital)	P51c	1,959	2,128	2,335	2,599	2,858	2,858
			Interest (excluding FISIM)	D41	6,256	5,901	5,310	4,616	3,822	3,282
			Subsidies	D3	1,768	1,814	1,948	1,907	6,400	6,937
			Social benefits	D62 + D632	27,308	18,900	19,297	19,815	22,284	21,055
			Other current transfers	D7	4,738	4,834	6,033	5,872	8,132	11,712
			Capital transfers	D9	2,475	2,576	3,420	3,399	3,517	3,621

	Net operating balance			NOB	-145	84	1,603	3,312	-12,325	-3,974

		Net acquisition of non-financial assets		P5 + NP - P51c	2,117	1,706	2,345	2,749	3,229	3,221

	Central Government Surplus/Deficit			B9	-2,262	-1,622	-742	563	-15,554	-7,195