The Northern Ireland Fiscal Council will publish a report on 5 November 2026 examining how almost £3.5 billion of departmental spending power depends on the Budget Act through the retention and use of income.

The paper, titled "Retention and use of income: how almost £3.5 billion of departmental spending power depends on the Budget Act", will be available on the council's website at 11am on that date.

The council has stated that the publication is part of its mission to improve the transparency of Northern Ireland's public finances.

No further details about the paper's contents or recommendations have been released ahead of its publication.