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Spending Review 2021


The Spending Review process aims to facilitate the development of policy analysis and evaluation in support of the service-wide agenda of evidence-informed policy making.

See the Spending Reviews for previous years.

Executive Summaries

Spending Review 2021 - Tranche 1 Executive Summaries Batch 1
This document sets out the executive summaries for the first tranche of 2021 spending review papers
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Spending Review 2021 - Tranche 2 Executive Summaries
This document sets out the executive summaries for the second tranche of 2021 spending review papers.
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Government Expenditure

Spending Review 2021 - Trends in Public Expenditure
This paper provides an overview of the key trends in public expenditure over the last 10-year period for each Vote Group area. This report provides a context for the more in depth spending review papers. It is published each year as part of the spending review process.
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Education

Trends in Teacher Substitution - Spending Review 2021
This paper explores trends in teacher substitution, its drivers and the costs arising from these drivers.
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Slides - Trends in Teacher Substitution
Slides - Trends in Teacher Substitution
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Teacher Allocations - Developing a Model for Mainstream Teacher Projections - Spending Review 2021
This paper was produced collaboratively by staff in the Department of Education and Skills and the Department of Public Expenditure and Reform. It uses analysis from a 2020 Spending Review paper to develop a model designed to project mainstream teacher allocations over the medium-term using school level enrolment projections.
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Slides - Teacher Allocations - Developing a Model for Mainstream Teacher Projections
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Enterprise

Capital Expenditure Review 2006-2020 - Spending Review 2021
This paper thematically analyses the Department of Enterprise, Trade and Employment’s capital expenditure over the period 2006 to 2020.
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Slides - Capital Expenditure Review 2006 - 2020
Slides - Capital Expenditure Review 2006 - 2020
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Health

Impact of Demographic Change on Health Expenditure 2022-2025
Building on previous IGEES work, this paper provides updated estimates of the funding required to maintain ‘Existing Levels of Service’ out to 2025 when considering only demographic change.
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Slides - Impact of Demographic Change on Health Expenditure 2022-2025
Slides - Impact of Demographic Change on Health Expenditure 2022-2025
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Focused Policy Assessment of Reducing Harm Supporting Recovery - Spending Review 2021
This paper was produced collaboratively by staff in the Departments of Health and Department of Public Expenditure and Reform. It profiles labelled drug expenditure, characterises for the first-time unlabelled expenditure on drugs, including lost productivity costs due to drug use, and assesses the performance of the RHSR under the five goals of the strategy.
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Slides - Focused Policy Assessment of Reducing Harm Supporting Recovery
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Review of High- Tech Drug Expenditure - Spending Review 2021
This paper was produced collaboratively by staff in the Department of Health and Department of Public Expenditure and Reform. It focuses on High-Tech Drug (HTD) expenditure, a State pharmaceutical procurement and dispensing arrangement for patients with health needs initially met in the hospital setting.
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Slides - Review of High-Tech Drug Scheme
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Pay and Pensions Policy

Challenges and Strategies for Reforming Publicly Funded Pension Systems - Spending Review 2021
Informed by the increasing incidence of international sustainability-improving pension reforms, this paper summarises the challenges associated with implementing such reforms and the strategies identified in recent academic literature for overcoming these.
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Slides - Challenges and Strategies for Reforming Publicly Funded Pension Systems
Slides - Challenges and Strategies for Reforming Publicly Funded Pension Systems
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