For the period 2011-15 approximately 7% of all gross Exchequer expenditure was capital expenditure and the remaining 93% was for non-capital expenditure (also called current expenditure). Transfer payments and Wages/Salaries making up the majority of this expenditure. Sport is different. Approximately 43% of expenditure on sport for the period was capital expenditure. Therefore, when we compare expenditure on sport for the period with that of overall Exchequer expenditure, it is better to separate capital and non-capital expenditure. The next two pictures show the change over 2011 for capital expenditure and non-capital expenditure.
When it comes to capital expenditure, changes in sport are not dissimilar to overall expenditure for 2012 and 2013. However, there is a dramatic increase in sports capital expenditure in 2014. Sports capital expenditure increases from 80% of its 2011 level to over 140%. The restoration of the sports capital grants to clubs accounts for much of the change. The rest of the change arises from a capital allocation to Sport Ireland (previously known as the Irish Sports Council).