95A. (1) The amount of the levy payable in each financial year shall be the sum of—

(a) the expenses of the Authority, and the expenses of the Disciplinary Tribunal, in respect of the levy year, calculated in accordance with this section, and

(b) the amount determined by the Minister under subsection (2) in respect of the financial year.

(2) The Minister shall, as soon as practicable after the beginning of each financial year, and following consultation with the Authority, determine the amount that the Authority shall pay to him or her in the financial year in repayment of advances made by him or her to the Authority under section 32.

(3) The Authority shall, as soon as practicable after the beginning of each financial year, with the consent of the Minister and in accordance with this section, calculate, in respect of the levy year—

(a) the expenses of the Authority, and

(b) the expenses of the Disciplinary Tribunal.

(4) The Authority, for the purposes of subsection (3), shall—

(a) calculate in respect of each body—

(i) the income of the body in the levy year,

(ii) the operating costs and administrative expenses that were properly incurred by the body in the levy year in the performance by it of its functions under this Act, and

(iii) the surplus or deficit arising in relation to the body in the levy year,

and

(b) determine the budgeted net expenditure of each body in the financial year.

(5) Where the Authority calculates under subsection (4) that a surplus exists in respect of a body in the levy year, it may, with the consent of the Minister, do either or both of the following:

(a) retain the amount of the surplus, or a portion thereof, as a reserve;

(b) deduct under subsection (7) the amount of the surplus, or a portion thereof, from the amount calculated under subsection (4)(a)(ii) in relation to the body.

(6) Where the Authority calculates under subsection (4) that a deficit exists in respect of a body in the levy year, it may, with the consent of the Minister, do either or both of the following:

(a) use any reserves of the body, or any portion thereof, to meet or reduce the amount of the deficit;

(b) add under subsection (7) the amount of the deficit, or a portion thereof, to the amount calculated under subsection (4)(a)(ii) in relation to the body.

(7) For the purposes of this Part, the net expenditure of a body in a given year shall be the amount that is the sum of the operating costs and administrative expenses that were properly incurred by the body in the year in the performance by it of its functions under this Act and the amount (if any) to which subsection (6)(b), in relation to the year, applies, less the amount (if any) to which subsection (5)(b), in relation to the year, applies.

(8) For the purposes of this Part, the expenses of the Authority in respect of a levy year are the sum of—

(a) the net expenditure of the Authority in the levy year, calculated in accordance with subsection (7), and

(b) where applicable, the amount by which the budgeted net expenditure of the Authority in the financial year exceeds the amount, in respect of the levy year, calculated under subsection (4)(a)(ii) in relation to the Authority.

(9) For the purposes of this Part, the expenses of the Disciplinary Tribunal in respect of a levy year are the sum of—

(a) the net expenditure of the Disciplinary Tribunal in the levy year, calculated in accordance with subsection (7), and

(b) where applicable, the amount by which the budgeted net expenditure of the Disciplinary Tribunal in the financial year exceeds the amount, in respect of the levy year, calculated under subsection (4)(a)(ii) in relation to the Disciplinary Tribunal.

(10) A reference in this section to the budgeted net expenditure of a body in a year is a reference to the net expenditure that is reasonably expected to be incurred by the body in that year in the performance by it of its functions under this Act.

(11) In this Part—

"body" means one of the following:

(a) the Authority;

(b) the Disciplinary Tribunal;

"deficit" means, in relation to a body, the amount by which the operating costs and administrative expenses of the body in a year exceed the income of the body in the year;

"expenses of the Authority" shall be construed in accordance with subsection (8);

"expenses of the Disciplinary Tribunal" shall be construed in accordance with subsection (9);

"financial year" means the period of 12 months beginning on 1 January and ending on 31 December;

"levy year" means, in relation to a financial year, the year immediately preceding the financial year;

"net expenditure", in relation to a body, shall be construed in accordance with subsection (7);

"operating costs and administrative expenses"—

(a) in relation to the Authority, includes the following:

(i) the remuneration (including allowances for expenses) of the members of the Authority;

(ii) the remuneration (including allowances for expenses and superannuation benefits) of inspectors and members of the staff of the Authority;

(iii) any superannuation contributions paid in respect of the members of the staff of the Authority out of moneys provided by the Oireachtas;

(iv) fees due to consultants and advisers appointed under section 17;

(v) the cost of office premises;

(vi) any capital expenditure incurred by the Authority or portion thereof;

(vii) any costs or expenses, not referred to in subparagraphs (i) to (vi), incurred by the Authority in the performance of its functions under this Act,

and

(b) in relation to the Disciplinary Tribunal, includes the following:

(i) the remuneration (including allowances for expenses) of the members of the Disciplinary Tribunal;

(ii) the remuneration (including allowances for expenses and superannuation benefits) of members of staff of the Disciplinary Tribunal;

(iii) any superannuation contributions paid in respect of the members of the staff of the Disciplinary Tribunal out of moneys provided by the Oireachtas;

(iv) the cost of office premises;

(v) any capital expenditure incurred by the Disciplinary Tribunal or portion thereof;

(vi) any costs or expenses, not referred to in subparagraphs (i) to (v), incurred by the Disciplinary Tribunal in the performance of its functions under this Act;

"superannuation benefits" means pensions, gratuities and other allowances payable on resignation, retirement or death.

"surplus" means, in relation to a body, the amount by which the income of the body in a year exceeds the operating costs and administrative expenses of the body in the year.]