The Register of Public Sector Bodies provides the basis for the preparation of Government Finance Statistics (GFS) and Excessive Deficit Procedure (EDP) reporting for Ireland. It lists all organisations in the State which are considered to be in the general government sector for the purposes of GFS and EDP. It also lists organisations which, while under public control, are not part of the general government sector. The Register is published every April and October using updated data from annual surveys and statistical classification reviews.
Historical versions of the Register of Public Sector Bodies are available on the CSO Website.
A complete list of the Register is available on the Register of Public Sector Bodies 2023 - Provisional Table 1.1 (XLS 65KB) . Figure 1.1 in the Public Sector chapter displays a breakdown of the Register by ESA 2010 subsector.
A CSV file is also available on the Register of Public Sector Bodies 2023 - Provisional Table 1.1 csv file.
The Central Statistics Office (CSO) have published Guidelines on the provision of methodological advice on statistical classifications for Government Finance Statistics and Excessive Deficit Procedure.
Under Council Regulation (EC) No. 479/2009 as amended by Council Regulation (EU) No 679/2010, and Commission Regulation (EU) No 220/2014 the CSO is responsible for the official reporting of Ireland’s General Government Balance (GGB), Debt (GGDebt), other Government Finance Statistics (GFS) and Excessive Deficit Procedure (EDP) statistics. This requires the CSO to define the scope of the general government and public sectors in Ireland.
The legally binding Accounting Regulations (EU) 549/2013 as amended by (EU) 734/2023 which must be used by all EU member states for producing these statistics are those of the European System of Accounts 2010 (ESA 2010). The Manual on Government Debt and Deficit (MGDD 2022) provides further guidance on the implementation of ESA 2010 when reporting GFS and EDP.
ESA 2010, paragraph 20.18, defines control as "the ability to determine the general policy or programme of that entity". Paragraphs 2.38 and 2.39 of ESA 2010 set out indicators of control for corporations and non-profit institutions (see Table 1 below). They also note in each case that while a single indicator may be sufficient to establish control it may be necessary to assess a combination of indicators to determine control of the entity. Control can be a sufficient condition for an entity to be classified into government. For example, the MGDD gives specific guidance for control of non-profit institutions and educational units, see section 1.2.3.2 paragraphs 36 to 42.
If an entity is determined to be under public control (but the level of control itself is not deemed sufficient to bring it automatically into government), it must then be established whether it should be classified in the general government sector or in the commercial public sector. This is done by using the market test. The market test states that if the entity covers at least 50% of its costs on an ongoing basis (the criteria used is a rolling three-year period) then the entity is classified into the commercial public sector. If the entity fails the market test, it is deemed to be non-commercial and is therefore classified into the general government sector.
The concept of “control” in national accounts terms does not mean that an organisation has no independence of action or decision-making function. Rather it means that any type of organisation, which may be established by government or by civil society, who is assessed, under the criteria listed in Table 1, to have a relationship with government that can be considered “control” as defined under ESA 2010.
| Table 1 Indicators of Government Control | |
| Corporations (ESA 2010 para 2.38) | Non-profit institutions (ESA 2010 para 2.39) |
|---|---|
| Government ownership of the majority of the voting interest | Provisions of the enabling instruments |
| Appointment of officers | Contractual agreements |
| Government control of the board or governing body | Degree of financing |
| Government control of the appointment and removal of key personnel | Degree of government risk exposure |
| Government control of key committees in the entity | |
| Government possession of a golden share | |
| Special regulations | |
| Government as a dominant customer | |
| Borrowing from government | |
ESA 2010 defines an institutional unit using four criteria:
An entity which fails the criteria of an institutional unit is classified in the same sector as the body which controls it. Therefore, publicly controlled units which are not institutional units are classified in general government. For example, most extra-budgetary funds are not categorised as institutional units.
ESA 2010 (paragraph 20.29) states that the classification of “core government units engaged in the provision of goods and services on a non-market basis and/or in the redistribution of income and wealth, is straightforward". This refers to what are typically thought of as government units – in Ireland’s case these include government departments and their associated offices and local authorities.
However (as described earlier), other units may also be classified to the general government sector if they are controlled by government and/or if they are classified as “non-commercial producers”. The general government sector thus encompasses both central and local government, non-commercial state-owned bodies and extra budgetary funds as well as the social security funds.
Bodies which are neither government departments nor extra budgetary funds that are subject to government control and/or which receive the majority of their funding from the general government sector are referred to as non-commercial semi-state bodies. Examples of such bodies which are classified in the central government sector include Enterprise Ireland, the Industrial Development Authority, Teagasc, voluntary hospitals, voluntary schools, Irish Rail and RTÉ. These bodies are deemed to be non-commercial as they cover less than half of their operating costs through sales of goods or services.
Other bodies (i.e. those who do not have a sufficient level of government control to bring them straight into the general government sector) are also considered commercial institutional units that are controlled by government (e.g. ESB, AIB) and are classified in the ‘commercial public sector’. These bodies would be classified as either being in the non-financial public corporations sector (S.11) or the financial public corporations sector (S.12).
To determine that a publicly controlled producer is a commercial unit (assuming the level of control by government has been assessed) it must charge “economically significant prices”. That is, prices which substantially influence the amount of the good or service which the producer is willing to supply and the consumer is willing to purchase. If the publicly controlled producer is the only supplier to government of goods or services* it must do so on the basis of competition with private producers, e.g. through a tendering process, in order to be considered a market producer. It must also have a profit-based incentive to adjust supply and must be able to operate in market conditions and to meet its financial obligations. The ability to undertake a market activity is checked via a quantitative criterion which measures whether the entity is covering at least 50% of its production costs through sales (as defined in ESA 2010 paras 20.30-20.32) over a rolling three-year period.
*Providers of "ancillary services" such as transport, financing, purchasing, computer services etc. who provide services exclusively to a parent unit are classified in the same sector as their parent unit.
The Register is based on a number of sources including government publications, annual reports and data collection undertaken by the CSO. The CSO conducts annual joint surveys of all:
These surveys update existing data and obtain further information as needed on all bodies under the aegis of these government units to ensure their correct statistical sector classification. Updates to the Register include for example the establishment, cessation and merger of government controlled bodies over time. The commercial/non-commercial (market/non-market) status of bodies is also reviewed. Consequently, the Register of Public Sector Bodies is up-dated twice a year in April and October. The Register also includes statistical classification reviews completed by the Government Accounts Classifications Division throughout the preceding 12 months.
Central Government (S.1311) comprises central government departments and additional votes, extra budgetary funds, non-commercial agencies and organisations providing health and personal social services. The criteria where an entity is deemed to be under the aegis of the department can be found on page 56 of the Department of Finance Governance Framework. Further information on these organisations can be found below.
The CSO survey central government departments annually to gather information on entities under their aegis. Each entity is reviewed in terms of their statistical sector classification. The Register lists entities deemed to be controlled by the government department for statistical purposes. The ESA 2010 statistical criteria are applied in the sector classifications decisions. A breakdown off all departments by their votes, extra-budgetary funds, non-commercial (non-market) entities and commercial (market) entities are included in Central Government chapter.
Most Extra Budgetary Funds (EBFs) are not treated as institutional units as they generally have no autonomy of decision. A government department, or in some cases the National Treasury Management Agency (NTMA), manages the EBFs. Budgetary data in respect of these funds are reported in either the Appropriation Accounts, the audited accounts of the fund in question or the NTMA Annual Report.
A number of HSE Section 38 and Section 39 organisations that provide health and personal social services are classified in Table 3.19 in the sector under the aegis of the Department of Health/HSE.
The Register of Public Sector Bodies 2023 - Provisional includes the January 2024 survey results for central government, reference year 2023.
Table 2 lists entities added to the central government sub-sectors S.11 and S.12 for the reference year 2023.
| Table 2 Entities added to central government sub-sectors S.11 and S.12 | |
| Entity Name | Department |
|---|---|
| Autolease Fleet Management Ltd | Department of Finance |
| Autolease Personal Leasing Limited | Department of Finance |
| Bellair Wind Farm DAC | Department of Environment, Climate and Communications |
| Belvelly Marino Development Company DAC (BMDC) | Department of Transport |
| Celtic 1 OSW Power DAC | Department of Environment, Climate and Communications |
| Celtic 2 OSW Power DAC | Department of Environment, Climate and Communications |
| Celtic 2 OSW Power Holdings DAC | Department of Environment, Climate and Communications |
| Celtic OSW Power Holdings DAC | Department of Environment, Climate and Communications |
| Cloncreen BESS DAC | Department of Environment, Climate and Communications |
| Coolnagun Wind Farm DAC | Department of Environment, Climate and Communications |
| Cornafulla Wind Farm DAC | Department of Environment, Climate and Communications |
| Derryfadda Wind Farm DAC | Department of Environment, Climate and Communications |
| Dublin Offshore Technology Ltd | Department of Environment, Climate and Communications |
| EIIS Management Limited | Department of Finance |
| First Merchant Processing (Ireland) DAC | Department of Finance |
| Garryhinch Wind Farm DAC | Department of Environment, Climate and Communications |
| Harmony Solar Limerick Ltd | Department of Environment, Climate and Communications |
| Helvick Head Offshore Wind DAC | Department of Environment, Climate and Communications |
| Helvick Head Offshore Wind Holdings DAC | Department of Environment, Climate and Communications |
| Kilberry Wind Farm DAC | Department of Environment, Climate and Communications |
| Lemanaghan Wind Farm DAC | Department of Environment, Climate and Communications |
| Littleton Wind Farm DAC | Department of Environment, Climate and Communications |
| Loch Garman Offshore Wind DAC | Department of Environment, Climate and Communications |
| Loch Garman Offshore Wind Holdings DAC | Department of Environment, Climate and Communications |
| Moneypoint 1 Offshore Wind DAC | Department of Environment, Climate and Communications |
| Moneypoint 2 Offshore Wind DAC | Department of Environment, Climate and Communications |
| Moneypoint 2 Offshore Wind Holdings DAC | Department of Environment, Climate and Communications |
| Moneypoint Offshore Wind Holdings DAC | Department of Environment, Climate and Communications |
| Saoirse Wave Energy Ltd | Department of Environment, Climate and Communications |
| Saol Assurance DAC | Department of Finance |
| Saol Assurance Holdings Limited | Department of Finance |
| Seastacks Offshore Wind DAC | Department of Environment, Climate and Communications |
| Seastacks Offshore Wind Holdings DAC | Department of Environment, Climate and Communications |
| Shanoagh PV Ltd | Department of Environment, Climate and Communications |
| Timahoe North Supply DAC | Department of Environment, Climate and Communications |
| Zolter Services DAC | Department of Finance |
Table 2A lists entities added to the central government sector S.1311 for the reference year 2023.
| Table 2A Entities added to central government sector S.1311 | |
| Entity Name | Department |
|---|---|
| AirNav Ireland | Department of Transport |
| An Rialálaí Agraibhia (The Agri Food Regulator) | Department of Agriculture, Food, and the Marine |
| Children’s Health Ireland (CHI) at Connolly | Department of Health |
| Coimisiún na Meán | Department of Tourism, Culture, Arts, Gaeltacht, Sport and Media |
| Electoral Commission | Department of Housing, Local Government and Heritage |
| Maritime Area Regulatory Authority | Department of Housing, Local Government and Heritage |
| Office of the Protected Disclosures Commissioner | Department of Public Expenditure, National Development Plan Delivery and Reform |
| Tailtle Éireann | Department of Housing, Local Government and Heritage |
| The Circular Economy Fund | Department of Environment, Climate and Communications |
| The Office of Director of Authorised Intervention | Department of Children, Equality, Disability, Integration and Youth (DCEDIY) |
Table 3 lists entities removed from the central government sub-sectors S.11 and S.12 for the reference year 2023.
| Table 3 Entities removed from central government sub-sectors S.11 and S.12 | |
| Entity Name | Department |
|---|---|
| BnM Fuels Ltd | Department of Environment, Climate and Communications |
| Bord na Móna Environmental Ltd | Department of Environment, Climate and Communications |
| Bord na Móna Fuels Ltd | Department of Environment, Climate and Communications |
| Bord na Móna Property DAC | Department of Environment, Climate and Communications |
| DTT Network Company | Department of Tourism, Culture, Arts, Gaeltacht, Sport and Media |
| EirGrid Celtic Interconnector DAC | Department of Environment, Climate and Communications |
| ESB 1927 Ltd | Department of Environment, Climate and Communications |
| ESBI Carbon Solutions Ltd | Department of Environment, Climate and Communications |
| ESBI Computing Ltd | Department of Environment, Climate and Communications |
| ESBI Consultants Ltd | Department of Environment, Climate and Communications |
| ESBI Contracting Ltd | Department of Environment, Climate and Communications |
| Fastnet Securities 11 DAC | Department of Finance |
| Fastnet Securities 13 DAC | Department of Finance |
| FuturEnergy Violet Hill DAC | Department of Environment, Climate and Communications |
| Goodbody Fund Management Limited | Department of Finance |
| Kingspan ESB DAC | Department of Environment, Climate and Communications |
| Kompass Ireland Publishers Limited | Department of Environment, Climate and Communications |
| Shannon Heritage DAC | Department of Transport |
Table 3A lists entities removed from the central government sector S.1311 for the reference year 2023.
| Table 3A Entities removed from central government sector S.1311 | |
| Entity Name | Department |
|---|---|
| Broadcasting Authority of Ireland (BAI) | Department of Tourism, Culture, Arts, Gaeltacht, Sport and Media |
| Credit Union Restructuring Board (ReBo) | Department of Finance |
| Environment Fund | Department of Environment, Climate and Communications |
| Fund for Cultural, Scientific etc. Organisations | Department of Finance |
| NDRC | Department of Environment, Climate and Communications |
| Ordnance Survey Ireland | Department of Housing, Local Government and Heritage |
| Pembroke Beach DAC | Department of Finance |
| Pembroke Ventures DAC | Department of Finance |
| Pembroke West Homes DAC | Department of Finance |
| Property Registration Authority | Department of Housing, Local Government and Heritage |
| Valuation Office | Department of Housing, Local Government and Heritage |
| Water Advisory Board | Department of Housing, Local Government and Heritage |
Local Government (S.1313) comprises of Local Authorities, Regional Assemblies and Approved Housing Bodies. Further information on these organisations can be found below.
The CSO survey local authorities annually to gather information on entities under their aegis.
In May 2023 a new online local authority survey was developed. The new online survey facilitated an improvement in the collection and data quality of local government data. These updates to the local government sector were included in the October 2023 publication. The collaboration with all local authorities and the Department of the Housing, Local Government and Heritage was very successful.
Each entity is reviewed in terms of their statistical sector classification. The Register lists entities deemed to be controlled by the local authority for statistical purposes. The ESA 2010 statistical criteria are applied in making the sector classification decisions. The non-commercial (non-market) entities are included in Table 4.2 in the Local Government chapter. The commercial (market) entities are included in Table 4.3 in the Local Government chapter.
The Register of Public Sector Bodies 2023 – Provisional includes the May 2023 survey results for local authorities, reference year 2021.
Table 4 lists new entities added to the local government sector, reference year 2021. Note that the majority of the local government sector changes were in the 2023 October Register publication.
| Table 4 Entities added to local government sector | |
| Entity Name | Local Authority |
|---|---|
| Clare Mez (Maritime Economic Zone) Designated Activity Company | Clare County Council |
No entities have been removed from local government for this iteration of the Register of Public Sector Bodies.
The Local Government Reform Act 2014 provided for the existing 8 regional authorities and 2 regional assemblies to be replaced by 3 new regional assemblies. The membership of a regional assembly consists of members of the local authorities within the region. The main function is to draw up regional, spatial and economic strategies.
Section 6 of the Housing (Miscellaneous Provisions) Act, 1992 allows for the designation of certain non-profit entities as Approved Housing Bodies (AHBs). This status allows a voluntary housing body to access funding for the provision of social housing under schemes established by the Department of Housing, Local Government and Heritage. Section 6 of the Housing (Miscellaneous Provisions) Act 1992 sets out the conditions to become an AHB.
In 2017, 16 Tier 3 AHBs, comprising around 80% of the total housing stock of the voluntary housing sector, were classified to the local government sector.
In 2020, 52 Tier 2 AHBs were reviewed and classified as follows:
Further reviews of AHBs were undertaken in 2023 and 2024. A further 3 were reclassified to the local government sector in 2023 with 2 more bodies being added in 2024 as providing housing services is their primary activity. A full list of 51 Approved Housing Bodies are included in table 4.5 in the Local Government chapter.
Since September 2021, the CSO presents Social Security Funds (S.1314) separately in the government finance statistics publications. This facilitates harmonisation and comparability with other European Member States. S.1314 includes the Social Insurance Fund (SIF), Eircom No.2 and Coillte No.2 pension funds.
Public corporations are government-controlled units, by means of either direct or indirect government ownership, but are classified outside the general government sector for national accounts and government accounts purposes.
Detailed data on public corporations (including data on liabilities) is collected in the context of the Enhanced Economic Governance package (the "six-pack") that was adopted in 2011. As part of its statistical obligations, the CSO sends public corporations data annually to Eurostat.
Tables in the Central Government and Local Government chapters list the public corporations as per updated information from the annual central government survey undertaken during quarter 1 2023 and the survey of local authorities undertaken during quarter 2 2023.
The Public Corporations chapter includes financial data on the liabilities of public corporations, based on their most recent annual financial statements. Therefore, the liabilities data is based on the annual reports of public corporations listed in the October 2023 Register of Public Sector Bodies. The next update of this dataset will occur in December 2024 and will be included as part of the April 2025 version of this publication.
The liabilities of public corporations, i.e. government-controlled entities classified outside the general government sector, are defined as the stock of liabilities at the end of the year, based on the annual financial accounts of the corporations. These government-controlled entities are classified outside general government due to their behaviour as commercial (market) units.
Council Directive 2011/85 on requirements for budgetary frameworks of the Member States requires EU Member States to publish relevant information on contingent liabilities with potentially large impacts on public budgets. The data collection ensures further transparency of public finances in the EU by giving a more comprehensive picture of EU Member States’ financial positions and a more complete picture in terms of debt sustainability for an economy.
The data on liabilities of public corporations, non-financial corporations (S.11) and financial corporations (S.12) sectors of the economy, are collected when the liabilities exceed the 0.01% of GDP threshold as set out in EU legislation. This data refers only to public corporations classified outside the general government sector. The liabilities of any public corporations that are currently classified inside general government are already fully reflected in the government accounts as these entities are deemed to be non-market (i.e. non-commercial) which are deemed to be in government by definition.
A number of aspects should be taken into account when analysing the liabilities of public corporations:
Further financial data is collected from relevant annual reports when total liabilities exceed the (European Commission) threshold of 0.01% of GDP. This data is supplied by all EU Members States to Eurostat.
The Central Bank of Ireland (CBI) is “responsible for maintaining monetary and financial stability and ensuring the financial system works in the interests of the community”. However, for the analysis in this publication, the CBI has been removed as its mandate is specific and different to the other Public Corporations.
Under the European System of Accounts (ESA2010), Central banks are classified under their own subsector. The Central bank subsector (S.121) consists of all financial corporations and quasi-corporations whose principal function is to issue currency, to maintain the internal and external value of the currency and to hold all or part of the international reserves of the country. The CBI serves the public interest by safeguarding monetary and financial stability and by working to ensure that the financial system operates in the best interests of consumers and the wider economy. The principal strategic responsibilities of the CBI are set out on their website and Annual reports.
Contingent liabilities are defined in ESA 2010 paragraphs 5.08 to 5.11. Put simply, a contingent liability is a potential liability depending on whether some uncertain future event occurs. They are not included in general government gross debt. ESA paragraph 5.11 states: "Although contingent assets and contingent liabilities are not recorded in the accounts, they are important for policy and analysis, and information on them needs to be collected and presented as supplementary data. Even though no payments may turn out to be due for contingent assets and contingent liabilities, a high level of contingencies may indicate an undesirable level of risk on the part of those units offering them."
General government gross debt (GG debt) is defined in the EU regulations implementing the Maastricht Treaty as the gross debt liabilities of the consolidated general government sector, at nominal value.
‘Gross’ means that the value of any financial assets held by general government cannot be deducted from the GG debt. In Ireland’s case, this means that the liquid assets which are deducted from the ‘Gross’ national debt in arriving at the audited national debt cannot be deducted from the GG debt.
‘Debt liabilities’ are defined as the ESA 2010 categories AF.2 (Currency and deposits), AF.3 (Debt securities), and AF.4 (Loans). This definition excludes liabilities in derivatives, equity liabilities, pension and insurance liabilities and accounts payable.
‘Consolidated’ means that any money owed by one entity within general government to another is excluded from the total GG Debt.
‘Nominal value’ is defined in the governing regulation as face value. If debt is sold at a discount, it is the undiscounted value of the instrument, rather than the amount actually received, that is shown in the GG debt. In other statistical contexts, ‘nominal value’ means face value plus any interest accrued but not paid; however, such interest is excluded from GG Debt by definition.
NACE is a Statistical Classification of Economic Activities developed in the European Community. NACE is an acronym derived from the French title 'Nomenclature générale des Activités économiques dans les Communautés Européennes'. In compliance with EU regulations the NACE Rev. 2 classification system is used in this publication.
The NACE Rev.2 sections are:
The European Commission provides the most up to date information on the Nace classification on their website (see Nace Rev 2 classification for full sector description and glossary for Statistical Classification).
Learn about our data and confidentiality safeguards, and the steps we take to produce statistics that can be trusted by all.