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The Department of Finance maintains a Medium-Term Budgetary Framework or MTBF. The MTBF acts as a procedural manual, and provides an overview of the set of arrangements, procedures, rules and institutions that underlie the conduct of budgetary policies by Government. The MTBF is a living document that is revised as appropriate. The MTBF was originally published in December 2013 and was revised in July 2014.
In addition, as a member of the European Union, Ireland is subject to the Stability and Growth Pact (the ‘SGP’), and is also a signatory of the Treaty on Stability, Co-ordination and Governance in the Economic and Monetary Union. Details of the fiscal rules and the legislation underpinning this is contained below.
further information on Government Finances is available on site.