The Exchequer Pay and Pensions Bill covers the actual cost to the Exchequer of the pay and pensions of civil servants, the Permanent Defence Forces, gardaí and teachers and varying amounts are included for pay and pensions in grants to health boards and other health agencies, non-commercial State-sponsored bodies and third level colleges. The pay and pensions of local authority staff and staff in the commercial State-sponsored bodies are not included in the Exchequer Pay and Pensions Bill by accounting convention.
The Exchequer Pay and Pensions Bill for 1993 is £4,035 million, of which £305 million is provided for public service pensions. The net allocations from the Exchequer towards the cost of public service pensions are set out in Table 1 below:
Table 1