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

Non-Financial Accounts

General government deficit of €7.1 billion (1.7% of GDP) in 2021

Online ISSN: 2009-616x

CSO statistical release, 19 October 2022, 11am

COVID-19 Release Information

This release has been compiled during the COVID-19 crisis. The results contained in this release reflect some of the economic impacts of the COVID-19 situation. For further information see Background Notes.

Revenue

Total revenue of general government grew by €15.5 billion (18.7%) to stand at a record high of €98.8 billion in 2021. Revenue levels rebounded due to a strong upturn in tax revenue after a 5.7% decline in 2020. Total tax revenue surpassed pre-pandemic levels, with increases across nearly all tax categories. Taxes on income, profits and capital gains were up €8.4 billion (23.1%), with year on year VAT receipts up €3.9bn (30.2%). Care should be taken with a direct year on year comparison due to the impact of COVID-19 restrictions on the 2020 data.

A comparison with the pre-pandemic 2019 revenue levels also shows strong increases, with total revenue up €10.5 billion (11.9%). Again, this is due mainly to a strong upturn in tax revenue of €11.0 billion (17.1%), negating a downturn of €1.0 billion (20.1%) in sales of goods and services, and a €1.0 billion (69.7%) decrease in investment income 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 €3.9 billion (3.8%) in 2021 to €105.8 billion, a more modest rise than the 17.9% increase reported in 2020 which reflected the increases in COVID-19 related expenditure witnessed at the onset of the pandemic.

Increases in expenditure for 2021 included a €1.7 billion (6.9%) rise in compensation of employees and a €0.9 billion (6.0%) increase in spending on goods and services (Table 2.2).

Direct expenditure on COVID-19 measures stood at €12.5 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.

A level shift in expenditure can be seen when comparing 2021 to 2019, with total expenditure €19.3 billion (22.3%) higher in 2021 than 2019. 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). Excluding the COVID-19 related expenditure (€12.5 billion) leaves an increase of €6.8 billion between 2019 and 2021.

	Total Revenue	Total Expenditure
2016	27.3	28.1
2017	25.9	26.2
2018	25.5	25.3
2019	24.7	24.3
2020	22.3	27.3
2021	23.2	24.8

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	73,822	77,034	83,238	88,205	83,190	98,735
	Taxes and social contributions					65,866	69,514	75,339	80,607	76,951	92,597
		Taxes			D2 + D5 + D91	52,814	55,719	60,508	64,581	61,522	75,606
			Indirect taxes (taxes on production and imports)		D2	23,471	24,649	25,717	27,510	23,724	29,341
				Taxes on products	D21	20,575	21,392	22,124	23,903	20,862	25,789
				of which Value-Added Tax	D211	12,603	13,060	14,149	15,271	12,753	16,604
				Other taxes on production	D29	2,896	3,257	3,593	3,607	2,862	3,552
			Direct taxes		D5	28,932	30,621	34,273	36,540	37,293	45,682
				Taxes on income, profits and capital gains	D51	27,893	29,606	33,277	35,560	36,333	44,736
				Other current direct taxes	D59	1,039	1,016	996	980	960	946
			Capital taxes		D91	411	448	518	531	505	582
		Social contributions			D61	13,052	13,795	14,831	16,027	15,429	16,992
			Actual social contributions		D611 + D613	10,495	11,102	12,102	13,110	12,285	13,618
				PRSI receipts	D611 + D613(pt)	9,248	9,834	10,649	11,671	10,796	12,038
				Government employees' pension contributions	D613(pt)	1,247	1,268	1,453	1,439	1,489	1,580
			Employers' imputed social contributions		D612	2,557	2,693	2,729	2,917	3,144	3,374
	Sales of goods and services				P1O	4,617	4,637	4,928	4,910	3,892	3,922
		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	3,869	3,899
	Investment income				D4	1,826	1,779	1,534	1,579	1,112	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	998	379
		Rent of land and subsoil assets			D45	107	105	113	72	71	71
	Current transfer revenue				D39 + D7	512	660	865	647	699	1,023
		Subsidies			D39	0	0	0	0	0	0
		Other current transfers			D7	512	660	865	647	699	1,023
			Non-life insurance claims		D72	17	17	17	17	17	17
			Other Domestic - Current		D7N_S1	306	353	409	468	626	786
			From Rest of World - Current		D7N_S2	189	290	439	162	56	220
	Capital transfer revenue				D9N	1,001	444	573	461	537	714

Output					P1	34,006	35,777	37,916	41,092	44,792	48,023
	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	33,986	35,755	37,894	41,069	44,770	48,000
		= Non-market compensation of employees			D1_nonmarket	20,015	21,172	22,281	23,674	24,807	26,528
			= Total compensation of employees		D1	20,035	21,194	22,303	23,696	24,829	26,551
			- 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	15,796
			= Total intermediate consumption		P2	10,083	10,448	11,213	12,639	14,908	15,796
			- 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	3,888	4,135	4,399	4,757	5,055	5,676
			= Total consumption of fixed capital		P51c	3,888	4,135	4,399	4,757	5,055	5,676
			- 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 (October 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	75,880	77,882	82,792	86,510	101,953	105,814
	Expense					74,368	76,515	80,513	83,323	98,315	102,637
		Compensation of employees			D1	20,035	21,194	22,303	23,696	24,829	26,551
			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	15,796
			Use of goods and services [Intermediate consumption]		P2	10,083	10,448	11,213	12,639	14,908	15,796
				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	3,888	4,135	4,399	4,757	5,055	5,676
				Of which: Depreciation by market establishments		0	0	0	0	0	0
		Interest (excluding FISIM)			D41	6,264	5,906	5,313	4,621	3,828	3,292
			Other domestic interest payable		D41_S1	2,356	2,208	1,919	1,618	1,813	1,258
			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	6,421	7,324
			Product subsidies		D31	909	930	993	1,162	1,500	1,714
			Other subsidies on production		D39	858	884	954	745	4,921	5,610
		Social benefits			D62 + D632	27,933	28,623	29,626	30,835	37,593	37,691
			Social benefits in cash		D62	22,730	22,969	23,276	24,061	30,313	29,814
			Social benefits in kind (via market producers)		D632	5,203	5,654	6,350	6,774	7,280	7,877
		Other current transfers			D7	2,952	2,902	3,800	3,318	4,029	4,525
			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	832	750	1,143	793
			VAT and GNI based EU budget contribution		D76	1,851	1,731	2,374	1,996	2,335	3,172
				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	2,712
				Miscellaneous EU own resources	D763	0	0	0	0	0	176
		Capital transfers			D9	1,444	1,493	1,911	1,550	1,652	1,782
			Investment grants		D92	1,443	1,457	1,670	1,530	1,627	1,758
			Other capital transfers		D99	1	37	241	20	24	24
	Net acquisition of non-financial assets				P5 + NP - P51c	1,513	1,367	2,279	3,188	3,638	3,178
		= Gross investment in non-financial assets			P5 + NP	5,401	5,502	6,678	7,944	8,693	8,853
			Gross fixed capital formation		P51	5,341	5,546	6,618	8,024	8,633	8,793
			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	-3,888	-4,135	-4,399	-4,757	-5,055	-5,676
Net expenditure on current goods and services					P3 excl. D632	29,389	31,139	32,988	36,182	40,901	44,101
	= Output				P1	34,006	35,777	37,916	41,092	44,792	48,023
	- Sales of goods and services				P11+P12+P131	-4,617	-4,637	-4,928	-4,910	-3,892	-3,922
			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	-3,869	-3,899
Final consumption expenditure					P3	34,592	36,793	39,338	42,956	48,180	51,978
	= Net expenditure on current goods and services				P3 excl. D632	29,389	31,139	32,988	36,182	40,901	44,101
	+ Social transfers in kind via market producers				D632	5,203	5,654	6,350	6,774	7,280	7,877
made up of
	Individual consumption (= social transfers in kind)				P31 (= D63)	23,043	24,713	26,405	28,905	32,413	34,991
		Social transfers in kind (via market producers)			D632	5,203	5,654	6,350	6,774	7,280	7,877
		Social transfers in kind (provided directly by government)			D631	17,840	19,060	20,055	22,131	25,133	27,114
	Collective consumption (= actual final consumption of government)				P32	11,549	12,079	12,933	14,051	15,767	16,987
Total social transfers					D62 + D63	45,773	47,683	49,680	52,966	62,726	64,806
	Social benefits in cash				D62	22,730	22,969	23,276	24,061	30,313	29,814
	Social transfers in kind (= individual consumption)				D63	23,043	24,713	26,405	28,905	32,413	34,991

Open in Excel: Government Finance Statistics Annual Results 2016 to 2021 (October 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	70,876	64,126	69,301	73,203	69,852	83,846
	Taxes and social contributions					64,167	57,949	62,882	67,103	65,030	79,038
		Taxes			D2 + D5 + D91	51,460	54,340	59,072	63,122	60,789	74,501
			Indirect taxes (taxes on production and imports)		D2	22,117	23,270	24,281	26,051	22,992	28,237
				Taxes on products	D21	20,575	21,392	22,124	23,903	20,862	25,789
				of which Value-Added Tax	D211	12,603	13,060	14,149	15,271	12,753	16,604
				Other taxes on production	D29	1,542	1,878	2,157	2,148	2,130	2,447
			Direct taxes		D5	28,932	30,621	34,273	36,540	37,293	45,682
				Taxes on income, profits and capital gains	D51	27,893	29,606	33,277	35,560	36,333	44,736
				Other current direct taxes	D59	1,039	1,016	996	980	960	946
			Capital taxes		D91	411	448	518	531	505	582
		Social contributions			D61	12,707	3,610	3,810	3,981	4,240	4,537
			Actual social contributions		D611 + D613	10,392	1,169	1,345	1,357	1,406	1,493
				PRSI receipts	D611 + D613(pt)	9,248	0	0	0	0	0
				Government employees' pension contributions	D613(pt)	1,143	1,169	1,345	1,357	1,406	1,493
			Employers' imputed social contributions		D612	2,316	2,441	2,465	2,625	2,834	3,044
	Sales of goods and services				P1O	3,756	3,747	3,948	3,837	2,858	2,807
		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	2,835	2,784
	Investment income				D4	1,867	1,815	1,568	1,643	1,163	557
		Interest (excluding FISIM)			D41	292	178	202	175	95	107
			of which received from local government		D41_LG	73	64	59	79	71	96
		Dividends			D42	1,468	1,532	1,252	1,396	998	379
		Rent of land and subsoil assets			D45	107	105	113	72	71	71
	Current transfer revenue				D39 + D7	446	586	782	560	624	1,176
		Subsidies			D39	0	0	0	0	0	0
		Other current transfers			D7	446	586	782	560	624	1,176
			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	704
			From Rest of World - Current		D7N_S2	189	290	439	162	56	220
	Capital transfer revenue				D9N	640	28	122	61	178	269

Output					P1	28,598	30,184	31,873	34,583	38,015	41,005
	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	28,578	30,163	31,851	34,560	37,992	40,982
		= Non-market compensation of employees			D1_nonmarket	18,284	19,314	20,367	21,648	22,690	24,315
			= Total compensation of employees		D1	18,305	19,336	20,388	21,670	22,713	24,337
			- 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	12,194	13,078
			= Total intermediate consumption		P2	8,186	8,529	8,935	10,081	12,194	13,078
			- 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	2,107	2,319	2,550	2,832	3,109	3,590
			= Total consumption of fixed capital		P51c	2,107	2,319	2,550	2,832	3,109	3,590
			- 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 (October 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	73,111	65,722	70,068	72,670	85,232	90,301
	Expense					71,142	64,209	67,940	70,161	82,138	87,694
		Compensation of employees			D1	18,305	19,336	20,388	21,670	22,713	24,337
			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	12,194	13,078
			Use of goods and services [Intermediate consumption]		P2	8,186	8,529	8,935	10,081	12,194	13,078
				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	2,107	2,319	2,550	2,832	3,109	3,590
				Of which: Depreciation by market establishments		0	0	0	0	0	0
		Interest (excluding FISIM)			D41	6,256	5,900	5,308	4,614	3,820	3,282
			Other domestic interest payable		D41_S1	2,347	2,203	1,913	1,611	1,806	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	6,421	7,324
			Product subsidies		D31	909	930	993	1,162	1,500	1,714
			Other subsidies on production		D39	858	884	954	745	4,921	5,610
		Social benefits			D62 + D632	27,308	18,900	19,297	19,815	22,379	21,444
			Social benefits in cash		D62	22,428	13,900	13,837	14,079	16,617	15,164
			Social benefits in kind (via market producers)		D632	4,881	4,999	5,459	5,736	5,761	6,280
		Other current transfers			D7	4,738	4,834	6,055	5,845	8,131	11,126
			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	4,149	3,744
			Current international cooperation		D74	451	509	541	521	499	478
			Miscellaneous current transfers		D75	567	573	772	731	1,084	719
			VAT and GNI based EU budget contribution		D76	1,851	1,731	2,374	1,996	2,335	3,172
				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	2,712
				Own resources miscellaneous	D763	0	0	0	0	0	176
		Capital transfers			D9	2,474	2,575	3,460	3,397	3,372	3,513
			Capital grants to local government		D9_LG	1,054	1,150	1,725	2,007	2,088	1,986
			Investment grants		D92	1,420	1,389	1,494	1,370	1,260	1,504
			Other capital transfers		D99	1	37	241	20	24	24

	Net acquisition of non-financial assets				P5 + NP - P51c	1,969	1,513	2,128	2,510	3,093	2,607
		= Gross investment in non-financial assets			P5 + NP	4,076	3,833	4,678	5,341	6,202	6,197
			Gross fixed capital formation		P51	4,016	3,877	4,618	5,421	6,142	6,137
			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	-2,107	-2,319	-2,550	-2,832	-3,109	-3,590

Net expenditure on current goods and services					P3 excl. D632	24,842	26,438	27,925	30,746	35,157	38,198
	= Output				P1	28,598	30,184	31,873	34,583	38,015	41,005
	- Sales of goods and services				P11+P12+P131	-3,756	-3,747	-3,948	-3,837	-2,858	-2,807
			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	-2,835	-2,784

Final consumption expenditure					P3	29,723	31,437	33,384	36,483	40,918	44,478
	= Net expenditure on current goods and services				P3 excl. D632	24,842	26,438	27,925	30,746	35,157	38,198
	+ Social transfers in kind via market producers				D632	4,881	4,999	5,459	5,736	5,761	6,280
made up of
	Individual consumption (= social transfers in kind)				P31 (= D63)	21,509	22,843	24,238	26,521	29,550	32,103
		Social transfers in kind (via market producers)			D632	4,881	4,999	5,459	5,736	5,761	6,280
		Social transfers in kind (provided directly by government)			D631	16,628	17,843	18,779	20,785	23,789	25,824
	Collective consumption (= actual final consumption of government)				P32	8,214	8,594	9,146	9,962	11,369	12,375

Total social transfers					D62 + D63	43,937	36,743	38,075	40,600	46,167	47,267
	Social benefits in cash				D62	22,428	13,900	13,837	14,079	16,617	15,164
	Social transfers in kind (= individual consumption)				D63	21,509	22,843	24,238	26,521	29,550	32,103

Open in Excel: Government Finance Statistics Annual Results 2016 to 2021 (October 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	5,905	6,280	7,423	8,004	8,894	8,951
	Taxes and social contributions				1,699	1,730	1,808	1,834	1,126	1,521
		Taxes		D2 + D5 + D91	1,354	1,379	1,437	1,459	733	1,105
			Indirect taxes (taxes on production and imports)	D2	1,354	1,379	1,437	1,459	733	1,105
			Other taxes on production	D29	1,354	1,379	1,437	1,459	733	1,105
			Capital taxes	D91	0	0	0	0	0	0
		Social contributions		D61	345	351	371	375	393	416
			Actual social contributions	D611 + D613	103	98	108	83	83	87
			Employers' imputed social contributions	D612	242	252	264	292	310	330
	Sales of goods and services			P1O	861	891	980	1,074	1,034	1,115
		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	1,034	1,115
	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	4,230	3,826
		Subsidies		D39	0	0	0	0	0	0
		Other current transfers		D7	1,885	2,047	2,403	2,638	4,230	3,826
			Grants from central government	D73	1,817	1,969	2,315	2,546	4,149	3,744
			Other Domestic - Current	D7N_S1	69	78	87	92	81	82
	Capital transfer revenue			D9N	1,427	1,584	2,208	2,443	2,486	2,470
			Grants from central government	D9N_CG	1,054	1,150	1,725	2,007	2,088	1,986
			Other capital transfers receivable	D99	373	434	483	436	398	484

Output				P1	5,408	5,346	5,862	6,307	6,581	6,799
	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	5,408	5,346	5,862	6,307	6,581	6,799
		= Non-market compensation of employees		D1_nonmarket	1,730	1,743	1,843	1,948	2,058	2,137
			= Total compensation of employees	D1	1,730	1,743	1,843	1,948	2,058	2,137
			- 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	2,577	2,575
			= Total intermediate consumption	P2	1,897	1,787	2,169	2,434	2,577	2,575
			- 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	1,781	1,815	1,849	1,925	1,947	2,086
			= Total consumption of fixed capital	P51c	1,781	1,815	1,849	1,925	1,947	2,086
			- 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 (October 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	5,728	6,184	7,347	8,468	9,038	9,389
	Expense					6,184	6,330	7,196	7,790	8,494	8,819
		Compensation of employees			D1	1,730	1,743	1,843	1,948	2,058	2,137
			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	2,577	2,575
			Use of goods and services [Intermediate consumption]		P2	1,897	1,787	2,169	2,434	2,577	2,575
				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	1,781	1,815	1,849	1,925	1,947	2,086
				Of which: Depreciation by market establishments		0	0	0	0	0	0
		Interest (excluding FISIM)			D41	82	70	64	86	79	106
			Interest payable to central government		D41_CG	73	64	59	79	71	96
			Other domestic interest payable		D41_S1	9	5	5	7	8	10
		Subsidies			D3	0	0	0	0	0	0
		Social benefits			D62 + D632	625	787	998	1,176	1,363	1,542
			Social benefits in cash		D62	302	311	348	352	362	380
			Social benefits in kind (via market producers)		D632	323	476	650	824	1,002	1,162
		Other current transfers			D7	33	41	64	24	64	79
			Grants to central government		D73_CG	3	4	4	5	5	5
			Miscellaneous current transfers		D75	30	37	60	19	59	74
		Capital transfers			D9	36	87	208	196	406	293
			Investment grants		D92	24	68	176	160	367	254

	Net acquisition of non-financial assets				P5 + NP - P51c	-456	-146	151	678	544	570
		= Gross investment in non-financial assets			P5 + NP	1,325	1,669	2,000	2,603	2,491	2,657
			Gross fixed capital formation		P51	1,325	1,669	2,000	2,603	2,491	2,657
			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	-1,781	-1,815	-1,849	-1,925	-1,947	-2,086

Net expenditure on current goods and services					P3 excl. D632	4,547	4,455	4,882	5,233	5,548	5,684
	= Output				P1	5,408	5,346	5,862	6,307	6,581	6,799
	- Sales of goods and services				P11+P12+P131	-861	-891	-980	-1,074	-1,034	-1,115
			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	-1,034	-1,115

Final consumption expenditure					P3	4,869	4,932	5,532	6,058	6,549	6,846
	= Net expenditure on current goods and services				P3 excl. D632	4,547	4,455	4,882	5,233	5,548	5,684
	+ Social transfers in kind via market producers				D632	323	476	650	824	1,002	1,162
made up of
	Individual consumption (= social transfers in kind)				P31 (= D63)	1,534	1,693	1,926	2,170	2,346	2,453
		Social transfers in kind (via market producers)			D632	323	476	650	824	1,002	1,162
		Social transfers in kind (provided directly by government)			D631	1,211	1,217	1,276	1,346	1,345	1,291
	Collective consumption (= actual final consumption of government)				P32	3,335	3,239	3,606	3,887	4,203	4,393

Total social transfers					D62 + D63	1,836	2,004	2,274	2,522	2,708	2,832
	Social benefits in cash				D62	302	311	348	352	362	380
	Social transfers in kind (= individual consumption)				D63	1,534	1,693	1,926	2,170	2,346	2,453

Open in Excel: Government Finance Statistics Annual Results 2016 to 2021 (October 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 (October 2022 Results)

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Non-Financial Accounts

General government deficit of €7.1 billion (1.7% of GDP) in 2021

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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	70,876	64,126	69,301	73,203	69,852	83,846
		Taxes and social contributions		D2 + D5 + D91 + D61	64,167	57,949	62,882	67,103	65,030	79,038
			Taxes	D2 + D5 + D91	51,460	54,340	59,072	63,122	60,789	74,501
			Social contributions	D61	12,707	3,610	3,810	3,981	4,240	4,537
		Sales of goods and services		P1O	3,756	3,747	3,948	3,837	2,858	2,807
		Investment income		D4	1,867	1,815	1,568	1,643	1,163	557
		Current transfer revenue (excluding taxes)		D7	446	586	782	560	624	1,176
		Capital transfer revenue (excluding taxes)		D9N	640	28	122	61	178	269

	Expenditure			TE	73,111	65,722	70,068	72,670	85,232	90,301
		Expense		Expense	71,142	64,209	67,940	70,161	82,138	87,694
			Compensation of employees	D1	18,305	19,336	20,388	21,670	22,713	24,337
			Use of goods and services plus taxes payable	P2 + D5 + D29	8,186	8,529	8,935	10,081	12,194	13,078
			Depreciation (Consumption of fixed capital)	P51c	2,107	2,319	2,550	2,832	3,109	3,590
			Interest (excluding FISIM)	D41	6,256	5,900	5,308	4,614	3,820	3,282
			Subsidies	D3	1,768	1,814	1,948	1,907	6,421	7,324
			Social benefits	D62 + D632	27,308	18,900	19,297	19,815	22,379	21,444
			Other current transfers	D7	4,738	4,834	6,055	5,845	8,131	11,126
			Capital transfers	D9	2,474	2,575	3,460	3,397	3,372	3,513

	Net operating balance			NOB	-266	-83	1,361	3,042	-12,286	-3,848

		Net acquisition of non-financial assets		P5 + NP - P51c	1,969	1,513	2,128	2,510	3,093	2,607

	Central Government Surplus/Deficit			B9	-2,235	-1,597	-767	533	-15,379	-6,455