Debate contribution: Budget Bill: Second Stage

Debate contribution by Mr John O'Dowd on 24 February 2026.

MLA

Mr John O'Dowd

Party at the time

Sinn Féin

Date

24 February 2026

Type

Debate contribution (made as a minister)

Business

Executive Committee Business

Heading

Budget Bill: Second Stage

Assembly identifier

Official Report component 5404151

Read the official Assembly record

Text

I beg to move

Go raibh maith agat, a Phríomh-Leas-Cheann Comhairle.

This Second Stage debate follows the Assembly's approval yesterday of the final expenditure plans for Departments and other public bodies, as detailed in the spring Supplementary Estimates 2025-26. The Assembly also approved the Vote on Account for 2026-27, enabling Departments to utilise resources and access the cash necessary to continue to deliver services until work on the 2026-27 Main Estimates and the associated Budget (No. 2) Bill has been completed. As Members will be aware, Departments are operating under the authority of the Budget (No. 2) Act 2025, which authorised the 2025-26 Main Estimates.

Following agreement of the final Budget position by the Executive on 11 February 2026, Departments and other bodies prepared their spring Supplementary Estimates on the basis of that Budget position. The Assembly's agreement of the Executive final Budget for 2025-26 allows me to bring the Budget Bill to the Assembly to seek legislative authority for the expenditure of Departments and other bodies for the remainder of the financial year. There is a short window between the January monitoring position being agreed by the Executive, Estimates being produced and the Budget Bill completing the full legislative process. It is vital to secure Royal Assent to the Bill by the end of March 2026 to ensure that Departments and other bodies can continue to access the cash and resources required to continue to deliver services for the remainder of the 2025-26 financial year. I am grateful to the Finance Committee for confirming that, in line with Standing Order 42, the Budget Bill can proceed under accelerated passage, and I thank the Committee for its support. In addition, the suspension of Standing Order 39(2) has been requested to facilitate prompt passage of the Bill. Standing Order 32 directs that the Second Stage debate:

"shall be confined to the general principles of the Bill",

and I shall endeavour to keep to that direction. The Bill will give effect to the spring Supplementary Estimates for 2025-26 and authorise the cash and use of resources on services to allow Departments and other public bodies to continue to operate for the remainder of the 2025-26 financial year. The Bill will also authorise the 45% Vote on Account for 2026-27 to enable Departments and public bodies to keep delivering public services in the 2026-27 financial year until the Main Estimates for 2026-27 and the associated Budget (No. 2) Bill have been prepared and authorised. Copies of the Budget Bill and the explanatory and financial memorandum (EFM) have been made available to Members. The spring Supplementary Estimates 2025-26 and Vote on Account 2026-27 were laid in the Assembly on 16 February 2026. The Bill authorises the revised issue of £28,100,470,000 from the Consolidated Fund and the use of resources totalling £32,672,027,000 by the Departments and other bodies listed in schedule 1 to the Bill in the year ending 31 March 2026. The cash and resources are to be spent and used on the services listed in schedule 1. Those amounts supersede the amounts that were previously authorised by the Budget (No. 2) Act 2025. The Bill includes a Vote on Account for 2026-27, as detailed in schedule 2, to allow Departments and bodies specified to deliver services into the early months of the incoming 2026-27 financial year. It is important to stress that that does not constitute setting a 2026-27 Budget. As Members are aware, I launched a consultation on the proposed draft Budget for 2026-27 on 6 January. The consultation period closes on 3 March 2026. Once the Executive agree the 2026-27 Budget, it will be brought to the Assembly to consider the 2026-27 Main Estimates and associated Budget (No. 2) Bill. While the majority of expenditure by all Departments is done under the authority of the statutory powers provided through legislation passed by the Assembly, some functions may rely on the sole authority of the Budget Act until appropriate legislation is in place. Table 5 of the spring Supplementary Estimates 2026-27 document sets out a summary of expenditure resting on the sole authority of the Budget Act. My Department has been proactive in liaising with Departments to reduce reliance on the sole authority. This crucial legislation is required to ensure that the day-to-day public services that we all rely on can continue to be delivered to citizens for the remainder of the financial year. On that note, I will conclude. I am happy to deal with any points of principle or detail of the Budget Bill that Members may wish to raise during the debate.

763 words. Text as published by the Northern Ireland Assembly.

Assessment

Not flagged

Jev’s structured answers

Assessed 21 October 2026 at 15:01 UTC by jev-1.13.0 (requested as typesafe/jev) under rubric 2026.10-r9, methodology 1.9.

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