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.
Historical versions of the Register of Public Sector Bodies are available on the Guidelines.
A complete list of the Register is available on the Register of Public Sector Bodies - Final Table 1.1 (XLS 51KB) . Figure 2.1 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 - Final Table 1.1 csv
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, or that it is what is traditionally thought of as a government body in national terms. 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 would include Departments of State 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 RTE. These bodies are deemed to be non-commercial as they cover less than half of their operating costs through sales of goods or services. Commercial semi-state companies, though publicly controlled, are not classified in the general government sector because they are commercial entities. See the defining government control paragraph for further details.
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 are 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 of central government departments and additional votes, extra budgetary funds, non-commercial agencies and organisations providing health and personal social services. 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 local authority for statistical purposes. The ESA 2010 statistical criteria are applied in making the sector classification decisions. A breakdown off all Department 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.
Statistical classification reviews have been undertaken on a number of HSE Section 38 and Section 39 organisations that provide health and personal social services1. A number of these were reclassified into the central government sector under the of the Department of Health/HSE (see Table 2). This classification work is ongoing. The prioritisation of statistical classification reviews depends on criteria, such as, existing work requirements for the CSO, requests from Eurostat and government departments, as well as the material impact on the government accounts.
| Table 2 Organisations providing services classified into central government |
| Entity Name |
|---|
| 1. Ability West |
| 2. Avista CLG (formally Daughters of Charity Disability Support Services CLG) |
| 3. Brothers of Charity Services Ireland |
| 4. Carriglea Cairde Services Ltd |
| 5. Central Remedial Clinic |
| 6. Cheeverstown House CLG |
| 7. Cheshire Homes Ireland |
| 8. Cope Foundation |
| 9. Enable Ireland |
| 10. Gheel Autism Services |
| 11. Irish Wheelchair Association Ltd |
| 12. Kare, Promoting Inclusion for People with Intellectual Disability |
| 13. Kerry Parents and Friends |
| 14. Leopardstown Park Hospital |
| 15. Muiriosa Foundation |
| 16. Saint John of God Community Services CLG |
| 17. Saint Joseph's Foundation |
| 18. Saint Michael's House |
| 19. Saint Patrick's Centre (Kilkenny) |
| 20. SOS Kilkenny Housing Association Ltd |
| 21. Stewarts Care Ltd |
| 22. Sunbeam House Services |
| 23. The Children's Sunshine Home |
| 24. The Rehab Group |
| 25. National Learning Network Ltd2 |
| 26. The Polio Fellowship of Ireland2 |
| 27. The Rehab Foundation2 |
| 28. Care Trust2 |
| 29. Threshold, National Housing Organisation |
| 30. Western Care Association |
Please note that all of the above entities are under the aegis of the Department of Health with the exception of Threshold who are classified under the aegis of the Department of Housing, Local Government and Heritage.
As part of the ongoing classification work in this area, a further review of Section 39 bodies was undertaken in quarter 1 2023 which resulted in 2 entities been reclassified into the central government sector under the aegis of Department of Health/HSE.
1 The remaining S38 bodies are listed in the central government table under the Department of Health.
2 Subsidiary of the Rehab Group.
The Register of Public Sector Bodies 2022 – Final includes the January 2023 survey results for central government, reference year 2022.
In line with recent government policy all Institutes of Technology (IOTs) were merged together to form new Technological Universities. The last of the IOTs was merged during 2022 and details of this can be found in Table 3 below.
Table 3 sets out the merger of the Institutes of Technology into Technological Universities:
| Table 3 Technological Universities | ||
| Name | Established | Partners |
|---|---|---|
| Technological University Dublin | January 2019 | Institute of Technology Blanchardstown |
| Dublin Institute of Technology | ||
| Institute of Technology Tallaght | ||
| Munster Technological University | January 2021 | Cork Institute of Technology |
| Institute of Technology Tralee | ||
| Technological University of the Shannon | May 2021 | Athlone Institute of Technology |
| Limerick Institute of Technology | ||
| Atlantic Technological University | October 2021 | Galway-Mayo Institute of Technology |
| Institute of Technology Sligo | ||
| Letterkenny Institute of Technology | ||
| South East Technological University | May 2022 | Carlow Institute of Technology |
| Waterford Institute of Technology | ||
The following tables outline the revisions captured from the January 2023 central government survey.
Table 4 lists new entities added to the Central Government sector, reference year 2022.
| Table 4 Entities added to central government sector | |
| Entity Name | Department |
|---|---|
| National University of Ireland | Department of Further and Higher Education, Research, Innovation and Science |
Table 5 lists entities removed from the Central Government sector, reference year 2022.
| Table 5 Entities removed from central government sector | |
| Entity Name | Department |
|---|---|
| AIB 24 Hour Services Ltd | Department of Finance |
| AIB Capital Exchange Offering 2009 Ltd | Department of Finance |
| AIB Combined Leasing Ltd | Department of Finance |
| AIB European Investments Ltd | Department of Finance |
| AIB International Finance Unlimited Company | Department of Finance |
| AIB Investment Services Ltd | Department of Finance |
| Alibank Nominees Limited | Department of Finance |
Table 6 lists entities re-classified to commercial non-financial corporations in the Central Government sector, reference year 2022.
| Table 6 Entities re-classified to commercial non-financial corporations in central government sector | |
| Entity Name | Department |
|---|---|
| daa Pensions Corporate Trustee DAC | Department of Finance |
| daa Finance PLC | Department of Finance |
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 survey was developed for the local authorities’ survey. The new online survey has facilitated an improvement in the collection and data quality of local government data. These updates to the local government sector have been 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 2022 – Final includes the May 2023 survey results for local authorities, reference year 2021.
Table 7 lists new entities added to the local government sector, reference year 2021.
| Table 7 Entities added to local government sector | |
| Entity Name | Local Authority |
|---|---|
| Carlow Tourism CLG | Carlow County Council |
| County Kildare Leader Partnership Co Ltd | Kildare County Council |
| Hook Heritage CLG | Wexford County Council |
| Ladyswell Management CLG | Fingal County Council |
| Leitrim Economic Growth and Capital Development DAC | Leitrim County Council |
| Mermaid County Wicklow Arts Centre Ltd | Wicklow County Council |
| Poppintree Neighbourhood Centre Management Company CLG | Dublin City Council |
| Portlaoise Enterprise Centre | Laois County Council |
| Portlaoise Innovation Centre DAC | Laois County Council |
| Tipperary Innovation Engine CLG | Tipperary County Council |
| Westmeath Enterprise and Innovation DAC | Westmeath County Council |
Table 8 lists entities removed from the Local Government sector, reference year 2021.
| Table 8 Entities removed from local government sector | |
| Entity Name | Local Authority |
|---|---|
| County Kildare Community Network CLG | Kildare County Council |
| Drinan Enterprise Centre CLG | Fingal County Council |
| Parnell Square Foundation | Dublin City Council |
| Portlaoise Leisure Centre | Laois County Council |
| PSQ Development Ltd | Dublin City Council |
| South East Regional Craft Centre CLG | Tipperary County Council |
| Tipperary Culinary Delights CLG | Tipperary County Council |
| Viking Triangle Trust CLG | Waterford City and County Council |
Table 9 lists entities re-classified to commercial non-financial corporations in the Local Government sector, reference year 2021.
| Table 9 Entities re-classified to commercial non-financial corporations in local government sector | |
| Entity Name | Local Authority |
|---|---|
| Adare Heritage Trust CLG | Limerick City and County Council |
| Askeaton Pool and Leisure DAC | Limerick City and County Council |
| Dovecote Restaurant CLG | Limerick City and County Council |
| Innovate Engine DAC | Limerick City and County Council |
Table 10 lists entities re-classified to Non-commercial agency in the Local Government sector, reference year 2021.
| Table 10 Entities re-classified to non-commercial agency in local government sector | |
| Entity Name | Local Authority |
|---|---|
| Earagail Arts Festival Management Company CLG | Donegal County Council |
| Finn Valley Swimming Pool CLG | Donegal County Council |
| Glassell Ltd | Cavan County Council |
| Temple Bar Cultural Trust DAC | Dublin City Council |
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. The current conditions to become an AHB under Section 6 of the Housing (Miscellaneous Provisions) Act 1992 state that an organisation seeking such status may take the form of:
Furthermore such a body must:
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.
During 2020, 52 Tier 2 AHBs were reviewed and classified as follows:
In quarter 1 2023, a further review of AHBs were undertaken and 3 were reclassified to the local government sector (S. 1313) as providing housing services is their primary activity. A full list of 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.
There have been no revisions to Social Security Funds in this iteration of The Register of Public Sector Bodies 2022 – Final.
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 (in December of each year).
Tables in the Central Government and Local Government chapters list the public corporations as at end September 2023. These tables reflect 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. This data is based on the 2021 annual financial statements of the corporations and on the December 2022 transmission to Eurostat. Therefore, the liabilities data is based on the corporations listed in the October 2022 Register of Public Sector Bodies. The next update of this dataset will occur in December 2023 and will be included in the April 2024 iteration 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 statements of the corporations. These government-controlled entities are classified outside general government due to their behaviour as market (i.e. commercial) 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:
The CSO collects further financial data from relevant annual reports when total liabilities exceed the threshold of 0.01% of GDP, a threshold set by the European Commission. All EU Members States are legally obliged to send this data 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 subsector, Central bank, (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 rules, see paragraphs 5.08 (page 125) 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 5.11: "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).
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