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Government Finance Statistics 2023 (October 2024)

Non-Financial Accounts

General government surplus of €7.5 billion (1.5% of GDP) in 2023

Online ISSN: 2009-616x

CSO statistical publication, 21 October 2024, 11am

Revenue

General government revenue continued its upward trend in 2023 however the pace of revenue growth was much lower than the €16 billion in both 2022 and 2021. Increases in taxes, social contributions and interest boosted receipts to €123.5 billion, 6.5% more than 2022.

Direct taxes, at just under €60 billion, accounted for €3.1 billion of this increase, which includes a €1.0 billion (4.5%) rise in corporation tax for 2023. The €23.7 billion corporation tax revenue for 2023 remained strong, with income from this source almost doubling since 2020. Income tax grew by €1.9 billion (6.1%) to €33.2 billion.

Indirect taxes, which includes VAT, grew by €1.6 billion (5.1%) in 2023. Social contributions, mainly Pay Related Social Insurance (PRSI), were €21.3 billion in the year, an increase of €1.3 billion (6.3%).

Investment income increased by €1.2 billion on 2022 levels, mainly due to an increase in interest relating to a combination of improved interest rates and increased holding of assets.

Expenditure

Expenditure also rose in 2023, up €8.6 billion (8.0%) on 2022. This increase outpaced the 6.5% increase in revenue in 2023, accounting for the lower surplus for the year, in comparison with 2022.

The continued effect of inflationary pressures can be witnessed in the increased expenditure of €1.9 billion (11.2%) on use of goods and services and social benefits in cash, which was €1.2 billion (4.2%) higher. Pay increases contributed to a rise in compensation of employees of €2.6 billion (8.9%) while there was further investment of €1.3 billion (12.8%) in spending on gross fixed capital formation. Social benefits in kind, which includes an increase in expenditure on Ukrainian accommodation costs, rose by €1.4 billion (15.9%) in the year.

	Total Revenue	Total Expenditure
2018	24.9	24.8
2019	24.3	23.9
2020	21.8	26.7
2021	22.2	23.6
2022	22.2	20.6
2023	24.2	22.7

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	2018	2019	2020	2021	2022	2023
Total Revenue					TR	83,239	88,298	83,265	99,518	115,881	123,453
	Taxes and social contributions					75,340	80,633	76,951	93,199	108,859	114,847
		Taxes			D2 + D5 + D91	60,509	64,606	61,541	75,710	88,838	93,566
			Indirect taxes (taxes on production and imports)		D2	25,717	27,535	23,743	29,445	31,611	33,223
				Taxes on products	D21	22,124	23,903	20,862	25,849	27,778	29,094
				of which Value-Added Tax	D211	14,149	15,271	12,753	16,642	19,176	20,351
				Other taxes on production	D29	3,593	3,631	2,881	3,596	3,833	4,129
			Direct taxes		D5	34,274	36,541	37,294	45,684	56,613	59,709
				Taxes on income, profits and capital gains	D51	33,278	35,561	36,334	44,738	55,681	58,769
				of which Income tax		21,897	23,599	23,428	27,768	31,288	33,200
				of which Corporation tax		10,387	10,887	11,953	15,323	22,645	23,655
				Other current direct taxes	D59	996	980	960	946	931	940
			Capital taxes		D91	518	531	505	582	615	634
		Social contributions			D61	14,831	16,027	15,410	17,489	20,020	21,281
			Actual social contributions		D611 + D613	12,102	13,110	12,266	13,792	15,967	17,373
				PRSI receipts	D611 + D613(pt)	10,649	11,671	10,777	12,212	14,233	15,476
				Government employees' pension contributions	D613(pt)	1,453	1,439	1,489	1,580	1,734	1,897
			Employers' imputed social contributions		D612	2,729	2,917	3,144	3,697	4,053	3,908
	Sales of goods and services				P1O	4,928	4,969	3,954	4,058	4,483	4,705
		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	22	23	23	23	23	23
		Incidental sales and fees of non-market establishments			P131	4,906	4,946	3,931	4,035	4,461	4,683
	Investment income				D4	1,533	1,581	1,111	480	670	1,838
		Interest (excluding FISIM)			D41	168	113	43	31	216	1,141
		Dividends / Other investment income			D42 + D44	1,252	1,396	998	379	384	626
		Rent of land and subsoil assets			D45	113	72	71	71	71	71
	Current transfer revenue				D39 + D7	865	655	712	1,067	1,149	1,237
		Subsidies			D39	0	0	0	0	0	0
		Other current transfers			D7	865	655	712	1,067	1,149	1,237
			Non-life insurance claims		D72	17	17	15	27	28	28
			Other Domestic - Current		D7N_S1	409	475	641	806	1,011	1,047
			From Rest of World - Current		D7N_S2	439	162	57	235	110	162
	Capital transfer revenue				D9N	573	461	537	713	720	827

Output					P1	37,983	41,047	44,679	48,553	52,799	57,926
	Market output (sales of market establishments)				P11	0	0	0	0	0	0
	Output for own final use				P12	22	23	23	23	23	23
	Non-market output				P13	37,961	41,024	44,656	48,530	52,776	57,903
		= Non-market compensation of employees			D1_nonmarket	22,281	23,810	24,930	26,689	28,811	31,387
			= Total compensation of employees		D1	22,303	23,832	24,953	26,712	28,834	31,410
			- Compensation of employees of market establishments		D1_market
			- Compensation related to production of own-use capital assets		D1_own-use	-22	-23	-23	-23	-23	-23
		+ Non-market intermediate consumption			P2_nonmarket	11,213	12,426	14,629	16,073	17,300	19,243
			= Total intermediate consumption		P2	11,213	12,426	14,629	16,073	17,300	19,243
			- 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	4,466	4,789	5,097	5,768	6,665	7,273
			= Total consumption of fixed capital		P51c	4,466	4,789	5,097	5,768	6,665	7,273
			- 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 2018 to 2023 (October 2024) Table 2.1 (XLS 14KB)

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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	2018	2019	2020	2021	2022	2023
Total Expenditure					TE	82,924	86,811	101,915	105,804	107,285	115,912
	Expense					80,590	83,482	98,132	102,573	103,354	111,161
		Compensation of employees			D1	22,303	23,832	24,953	26,712	28,834	31,410
			Of which: Related to production of own-use capital assets			22	23	23	23	23	23
		Use of goods and services plus taxes payable			P2 + D5 + D29	11,213	12,426	14,629	16,073	17,300	19,243
			Use of goods and services [Intermediate consumption]		P2	11,213	12,426	14,629	16,073	17,300	19,243
				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	4,466	4,789	5,097	5,768	6,665	7,273
				Of which: Depreciation by market establishments		0	0	0	0	0	0
		Interest (excluding FISIM)			D41	5,306	4,620	3,826	3,291	3,323	3,444
			Other domestic interest payable		D41_S1	1,912	1,617	1,812	1,257	1,534	1,487
			Interest payable to rest of world		D41_S2	3,395	3,003	2,015	2,034	1,789	1,957
		Subsidies			D3	1,947	2,024	6,511	7,377	3,423	2,547
			Product subsidies		D31	993	1,045	1,289	1,454	1,653	1,786
			Other subsidies on production		D39	954	979	5,221	5,923	1,770	761
		Social benefits			D62 + D632	29,626	30,835	37,242	37,319	37,078	39,666
			Social benefits in cash		D62	23,276	24,061	29,962	29,316	28,251	29,437
			Social benefits in kind (via market producers)		D632	6,350	6,774	7,280	8,003	8,827	10,229
		Other current transfers			D7	3,816	3,335	4,363	4,550	4,883	5,311
			Net non-life insurance premiums		D71	69	77	65	79	85	85
			Current international cooperation		D74	541	521	499	478	576	417
			Miscellaneous current transfers		D75	832	742	1,464	846	1,232	1,532
			VAT and GNI based EU budget contribution		D76	2,374	1,996	2,335	3,147	2,991	3,276
				VAT-based EU own resources	D761	245	278	275	284	323	342
				GNI-based EU own resources	D762	2,129	1,718	2,059	2,717	2,471	2,746
				Miscellaneous EU own resources	D763	0	0	0	146	197	189
		Capital transfers			D9	1,911	1,622	1,510	1,484	1,848	2,267
			Investment grants		D92	1,670	1,602	1,478	1,444	1,800	2,151
			Other capital transfers		D99	241	20	33	40	49	116
	Net acquisition of non-financial assets				P5 + NP - P51c	2,335	3,329	3,783	3,232	3,931	4,751
		= Gross investment in non-financial assets			P5 + NP	6,801	8,118	8,880	8,999	10,596	12,024
			Gross fixed capital formation		P51	6,741	8,245	8,852	9,140	10,494	11,837
			Net acquisition of stocks		P52	60	12	29	-140	102	187
			Net acquisition of unproduced assets		NP	0	-140	0	0	0	0
		- Consumption of fixed capital			P51c	-4,466	-4,789	-5,097	-5,768	-6,665	-7,273
Net expenditure on current goods and services					P3 excl. D632	33,055	36,078	40,725	44,495	48,315	53,221
	= Output				P1	37,983	41,047	44,679	48,553	52,799	57,926
	- Sales of goods and services				P11+P12+P131	-4,928	-4,969	-3,954	-4,058	-4,483	-4,705
			Market output (sales of market establishments)		P11	0	0	0	0	0	0
			Output for own final use		P12	-22	-23	-23	-23	-23	-23
			Incidental sales and fees of non-market establishments		P131	-4,906	-4,946	-3,931	-4,035	-4,461	-4,683
Final consumption expenditure					P3	39,405	42,853	48,005	52,498	57,142	63,450
	= Net expenditure on current goods and services				P3 excl. D632	33,055	36,078	40,725	44,495	48,315	53,221
	+ Social transfers in kind via market producers				D632	6,350	6,774	7,280	8,003	8,827	10,229
made up of
	Individual consumption (= social transfers in kind)				P31 (= D63)	26,482	28,866	32,271	35,180	38,409	43,076
		Social transfers in kind (via market producers)			D632	6,350	6,774	7,280	8,003	8,827	10,229
		Social transfers in kind (provided directly by government)			D631	20,132	22,092	24,991	27,178	29,582	32,847
	Collective consumption (= actual final consumption of government)				P32	12,923	13,987	15,734	17,318	18,733	20,374
Total social transfers					D62 + D63	49,758	52,927	62,233	64,497	66,660	72,513
	Social benefits in cash				D62	23,276	24,061	29,962	29,316	28,251	29,437
	Social transfers in kind (= individual consumption)				D63	26,482	28,866	32,271	35,180	38,409	43,076

Open in Excel: Government Finance Statistics Annual Results 2018 to 2023 (October 2024) Table 2.2 (XLS 16KB)

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Table 2.3 Central Government Transactions; Revenue, Expenditure and Balance

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	2018	2019	2020	2021	2022	2023
Total Revenue					TR	69,301	73,294	69,946	84,418	97,882	104,039
	Taxes and social contributions					62,883	67,129	65,049	79,425	92,582	97,243
		Taxes			D2 + D5 + D91	59,073	63,147	60,809	74,593	87,287	91,903
			Indirect taxes (taxes on production and imports)		D2	24,281	26,076	23,010	28,327	30,060	31,560
				Taxes on products	D21	22,124	23,903	20,862	25,849	27,778	29,094
				of which Value-Added Tax	D211	14,149	15,271	12,753	16,642	19,176	20,351
				Other taxes on production	D29	2,157	2,172	2,148	2,479	2,282	2,467
			Direct taxes		D5	34,274	36,541	37,294	45,684	56,613	59,709
				Taxes on income, profits and capital gains	D51	33,278	35,561	36,334	44,738	55,681	58,769
				of which Income tax		21,897	23,599	23,428	27,768	31,288	33,200
				of which Corporation tax		10,387	10,887	11,953	15,323	22,645	23,655
				Other current direct taxes	D59	996	980	960	946	931	940
			Capital taxes		D91	518	531	505	582	615	634
		Social contributions			D61	3,810	3,981	4,240	4,832	5,295	5,339
			Actual social contributions		D611 + D613	1,345	1,357	1,406	1,493	1,639	1,784
				PRSI receipts	D611 + D613(pt)	0	0	0	0	0	0
				Government employees' pension contributions	D613(pt)	1,345	1,357	1,406	1,493	1,639	1,784
			Employers' imputed social contributions		D612	2,465	2,625	2,834	3,339	3,655	3,556
	Sales of goods and services				P1O	3,948	3,895	2,920	2,944	3,261	3,370
		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	22	23	23	23	23	23
		Incidental sales and fees of non-market establishments			P131	3,926	3,872	2,897	2,921	3,239	3,347
	Investment income				D4	1,567	1,643	1,163	557	760	1,905
		Interest (excluding FISIM)			D41	202	176	95	108	305	1,209
			of which received from local government		D41_LG	59	79	71	97	113	149
		Dividends			D42	1,252	1,395	998	379	384	625
		Rent of land and subsoil assets			D45	113	72	71	71	71	71
	Current transfer revenue				D39 + D7	781	565	634	1,218	1,055	1,140
		Subsidies			D39	0	0	0	0	0	0
		Other current transfers			D7	781	565	634	1,218	1,055	1,140
			Non-life insurance claims		D72	17	17	15	27	28	28
			Grants from local government		D73	4	5	5	5	5	5
			Other Domestic - Current		D7N_S1	321	381	558	722	912	945
			From Rest of World - Current		D7N_S2	439	162	57	235	110	162
	Capital transfer revenue				D9N	122	62	179	273	224	382

Output					P1	31,705	34,305	37,627	41,188	44,823	49,185
	Market output (sales of market establishments)				P11	0	0	0	0	0	0
	Output for own final use				P12	22	23	23	23	23	23
	Non-market output				P13	31,683	34,282	37,604	41,165	44,800	49,162
		= Non-market compensation of employees			D1_nonmarket	20,367	21,766	22,796	24,455	26,552	28,873
			= Total compensation of employees		D1	20,388	21,788	22,818	24,478	26,575	28,895
			- 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	-22	-23	-23	-23	-23	-23
		+ Non-market intermediate consumption			P2_nonmarket	8,935	9,877	11,894	13,299	14,228	15,750
			= Total intermediate consumption		P2	8,935	9,877	11,894	13,299	14,228	15,750
			- 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	2,382	2,639	2,914	3,411	4,020	4,539
			= Total consumption of fixed capital		P51c	2,382	2,639	2,914	3,411	4,020	4,539
			- 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 2018 to 2023 (October 2024) Table 2.4 (XLS 14KB)

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	2018	2019	2020	2021	2022	2023
Total Expenditure					TE	70,200	72,941	85,134	90,341	90,982	98,769
	Expense					67,781	70,079	81,693	87,500	87,817	95,455
		Compensation of employees			D1	20,388	21,788	22,818	24,478	26,575	28,895
			Of which: Related to production of own-use capital assets			22	23	23	23	23	23
		Use of goods and services plus taxes payable			P2 + D5 + D29	8,935	9,877	11,894	13,299	14,228	15,750
			Use of goods and services [Intermediate consumption]		P2	8,935	9,877	11,894	13,299	14,228	15,750
				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	2,382	2,639	2,914	3,411	4,020	4,539
				Of which: Depreciation by market establishments		0	0	0	0	0	0
		Interest (excluding FISIM)			D41	5,301	4,613	3,819	3,281	3,312	3,433
			Other domestic interest payable		D41_S1	1,907	1,610	1,804	1,247	1,523	1,476
			Interest payable to rest of world		D41_S2	3,395	3,003	2,015	2,034	1,789	1,957
		Subsidies			D3	1,947	2,024	6,511	7,377	3,423	2,547
			Product subsidies		D31	993	1,045	1,289	1,454	1,653	1,786
			Other subsidies on production		D39	954	979	5,221	5,923	1,770	761
		Social benefits			D62 + D632	19,297	19,816	22,009	21,091	23,678	25,837
			Social benefits in cash		D62	13,837	14,080	16,247	14,685	16,633	17,391
			Social benefits in kind (via market producers)		D632	5,459	5,736	5,761	6,405	7,044	8,446
		Other current transfers			D7	6,071	5,853	8,497	11,260	8,708	9,704
			Net non-life insurance premiums		D71	69	77	65	79	85	85
			Current grants to local government		D73 _LG	2,315	2,546	4,180	3,852	3,809	4,362
			Current international cooperation		D74	541	521	499	478	576	417
			Miscellaneous current transfers		D75	772	714	1,407	772	1,159	1,477
			VAT and GNI based EU budget contribution		D76	2,374	1,996	2,335	3,147	2,991	3,276
				VAT-based EU own resources	D761	245	278	275	284	323	342
				GNI-based EU own resources	D762	2,129	1,718	2,059	2,717	2,471	2,746
				Own resources miscellaneous	D763	0	0	0	146	197	189
		Capital transfers			D9	3,460	3,468	3,231	3,303	3,874	4,749
			Capital grants to local government		D9_LG	1,725	2,007	2,088	2,134	2,289	2,746
			Investment grants		D92	1,494	1,442	1,111	1,130	1,535	1,887
			Other capital transfers		D99	241	20	33	40	49	116

	Net acquisition of non-financial assets				P5 + NP - P51c	2,419	2,862	3,442	2,842	3,165	3,315
		= Gross investment in non-financial assets			P5 + NP	4,801	5,502	6,356	6,253	7,185	7,854
			Gross fixed capital formation		P51	4,741	5,629	6,327	6,394	7,083	7,667
			Net acquisition of stocks		P52	60	12	29	-140	102	187
			Net acquisition of unproduced assets		NP	0	-140	0	0	0	0
		- Consumption of fixed capital			P51c	-2,382	-2,639	-2,914	-3,411	-4,020	-4,539

Net expenditure on current goods and services					P3 excl. D632	27,757	30,410	34,707	38,244	41,561	45,815
	= Output				P1	31,705	34,305	37,627	41,188	44,823	49,185
	- Sales of goods and services				P11+P12+P131	-3,948	-3,895	-2,920	-2,944	-3,261	-3,370
			Market output (sales of market establishments)		P11	0	0	0	0	0	0
			Output for own final use		P12	-22	-23	-23	-23	-23	-23
			Incidental sales and fees of non-market establishments		P131	-3,926	-3,872	-2,897	-2,921	-3,239	-3,347

Final consumption expenditure					P3	33,216	36,146	40,468	44,649	48,606	54,261
	= Net expenditure on current goods and services				P3 excl. D632	27,757	30,410	34,707	38,244	41,561	45,815
	+ Social transfers in kind via market producers				D632	5,459	5,736	5,761	6,405	7,044	8,446
made up of
	Individual consumption (= social transfers in kind)				P31 (= D63)	24,234	26,398	29,309	32,167	35,078	39,512
		Social transfers in kind (via market producers)			D632	5,459	5,736	5,761	6,405	7,044	8,446
		Social transfers in kind (provided directly by government)			D631	18,774	20,662	23,548	25,762	28,034	31,066
	Collective consumption (= actual final consumption of government)				P32	8,982	9,748	11,159	12,482	13,528	14,749

Total social transfers					D62 + D63	38,071	40,478	45,556	46,853	51,712	56,902
	Social benefits in cash				D62	13,837	14,080	16,247	14,685	16,633	17,391
	Social transfers in kind (= individual consumption)				D63	24,234	26,398	29,309	32,167	35,078	39,512

Open in Excel: Government Finance Statistics Annual Results 2018 to 2023 (October 2024) Table 2.5 (XLS 14KB)

Table 2.6 Local Government Transactions; Revenue, Expenditure and Balance

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	2018	2019	2020	2021	2022	2023
Total Revenue				TR	7,423	8,008	8,926	9,254	10,037	11,214
	Taxes and social contributions				1,808	1,834	1,126	1,562	2,043	2,128
		Taxes		D2 + D5 + D91	1,437	1,459	733	1,118	1,551	1,663
			Indirect taxes (taxes on production and imports)	D2	1,437	1,459	733	1,118	1,551	1,663
			Other taxes on production	D29	1,437	1,459	733	1,118	1,551	1,663
			Capital taxes	D91	0	0	0	0	0	0
		Social contributions		D61	371	375	393	445	493	465
			Actual social contributions	D611 + D613	108	83	83	87	94	113
			Employers' imputed social contributions	D612	264	292	310	358	398	352
	Sales of goods and services			P1O	980	1,074	1,034	1,114	1,222	1,336
		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	980	1,074	1,034	1,114	1,222	1,336
	Investment income			D4	25	17	19	20	21	21
		Interest (excluding FISIM)		D41	25	16	19	19	21	21
		of which received from Central Government		D41_CG	0	0	0	0	0	0
		Dividends		D42	0	1	0	0	0	1
	Current transfer revenue			D39 + D7	2,403	2,640	4,263	3,936	3,908	4,465
		Subsidies		D39	0	0	0	0	0	0
		Other current transfers		D7	2,403	2,640	4,263	3,936	3,908	4,465
			Grants from central government	D73	2,315	2,546	4,180	3,852	3,809	4,362
			Other Domestic - Current	D7N_S1	87	94	83	84	99	102
	Capital transfer revenue			D9N	2,208	2,443	2,486	2,622	2,842	3,265
			Grants from central government	D9N_CG	1,725	2,007	2,088	2,134	2,289	2,746
			Other capital transfers receivable	D99	483	436	398	487	553	519

Output				P1	6,097	6,540	6,856	7,146	7,743	8,509
	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	6,097	6,540	6,856	7,146	7,743	8,509
		= Non-market compensation of employees		D1_nonmarket	1,843	1,966	2,076	2,158	2,178	2,434
			= Total compensation of employees	D1	1,843	1,966	2,076	2,158	2,178	2,434
			- 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	2,169	2,424	2,597	2,632	2,920	3,341
			= Total intermediate consumption	P2	2,169	2,424	2,597	2,632	2,920	3,341
			- 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	2,085	2,150	2,183	2,357	2,645	2,734
			= Total consumption of fixed capital	P51c	2,085	2,150	2,183	2,357	2,645	2,734
			- 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 2018 to 2023 (October 2024) 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	2018	2019	2020	2021	2022	2023
Total Expenditure					TE	7,347	8,500	9,110	9,606	10,650	12,170
	Expense					7,431	8,033	8,768	9,216	9,884	10,734
		Compensation of employees			D1	1,843	1,966	2,076	2,158	2,178	2,434
			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	2,169	2,424	2,597	2,632	2,920	3,341
			Use of goods and services [Intermediate consumption]		P2	2,169	2,424	2,597	2,632	2,920	3,341
				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	2,085	2,150	2,183	2,357	2,645	2,734
				Of which: Depreciation by market establishments		0	0	0	0	0	0
		Interest (excluding FISIM)			D41	64	86	79	106	125	160
			Interest payable to central government		D41_CG	59	79	71	97	113	149
			Other domestic interest payable		D41_S1	5	7	8	10	11	11
		Subsidies			D3	0	0	0	0	0	0
		Social benefits			D62 + D632	998	1,176	1,363	1,523	1,618	1,666
			Social benefits in cash		D62	348	352	362	361	390	438
			Social benefits in kind (via market producers)		D632	650	824	1,002	1,162	1,228	1,228
		Other current transfers			D7	64	33	63	78	77	61
			Grants to central government		D73_CG	4	5	5	5	5	5
			Miscellaneous current transfers		D75	60	28	58	73	72	56
		Capital transfers			D9	208	197	407	363	322	338
			Investment grants		D92	176	160	367	315	264	264

	Net acquisition of non-financial assets				P5 + NP - P51c	-85	466	342	390	766	1,437
		= Gross investment in non-financial assets			P5 + NP	2,000	2,616	2,525	2,746	3,411	4,170
			Gross fixed capital formation		P51	2,000	2,616	2,525	2,746	3,411	4,170
			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	-2,085	-2,150	-2,183	-2,357	-2,645	-2,734

Net expenditure on current goods and services					P3 excl. D632	5,117	5,467	5,822	6,032	6,521	7,173
	= Output				P1	6,097	6,540	6,856	7,146	7,743	8,509
	- Sales of goods and services				P11+P12+P131	-980	-1,074	-1,034	-1,114	-1,222	-1,336
			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	-980	-1,074	-1,034	-1,114	-1,222	-1,336

Final consumption expenditure					P3	5,767	6,291	6,824	7,194	7,749	8,401
	= Net expenditure on current goods and services				P3 excl. D632	5,117	5,467	5,822	6,032	6,521	7,173
	+ Social transfers in kind via market producers				D632	650	824	1,002	1,162	1,228	1,228
made up of
	Individual consumption (= social transfers in kind)				P31 (= D63)	2,008	2,254	2,445	2,577	2,776	3,010
		Social transfers in kind (via market producers)			D632	650	824	1,002	1,162	1,228	1,228
		Social transfers in kind (provided directly by government)			D631	1,358	1,430	1,443	1,415	1,548	1,782
	Collective consumption (= actual final consumption of government)				P32	3,759	4,037	4,379	4,617	4,973	5,391

Total social transfers					D62 + D63	2,356	2,606	2,806	2,938	3,166	3,448
	Social benefits in cash				D62	348	352	362	361	390	438
	Social transfers in kind (= individual consumption)				D63	2,008	2,254	2,445	2,577	2,776	3,010

Open in Excel: Government Finance Statistics Annual Results 2018 to 2023 (October 2024) Table 2.8 (XLS 12KB)

Table 2.9 Social Security Funds Transactions; Revenue, Expenditure and Balance

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Government Finance Statistics 2023 (October 2024)

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General government surplus of €7.5 billion (1.5% of GDP) in 2023

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