I refer the Deputy to table 4 of the Summer Economic Statement 2021 (SES) which provides a breakdown of temporary versus permanent voted expenditure. The expenditure rule outlined in the SES – which fixes the growth rate of expenditure at trend growth until the mid-part of the decade – refers only to permanent voted expenditure.
The Covid-related measures as outlined in table 2 of the SES are temporary measures which will not be included in the base nor form part of a budgetary package.
The Budget package for 2022 is €4.7 billion. Separate to this, a total of €6.8 billion has been allocated for Covid-related expenditure. The tax measures referred to in table 2 will fall out of the tax base once they expire.
There is a minimal level of Covid-related expenditure from 2023 onwards. This relates to ‘automatic stabilisers’, and again, is not included in the budgetary packages in these years.