5. Deficit before Income Tax

(a) The deficit before income tax includes the following amounts:

	2022	2021
	€’000	€’000
Licence Fee Income
- Grant in aid from the Department of Tourism, Culture, Arts, Gaeltacht, Sport and Media	195,642	196,131
Net depreciation and amortisation
- Depreciation of property, plant and equipment	10,038	10,307
- Depreciation of right of use assets	707	707
- Amortisation of grant-aided assets and property provision	(394)	(403)
- Amortisation of intangible assets	1,414	1,043
	11,765	11,654
Operating costs
- Loss/(gain) on foreign exchange	218	(100)
- Other grant income received (note 23)	(2,616)	(1,127)
- Gain on disposal of property, plant and equipment and intangible assets	(12)	(73)

(b) Auditors’ remuneration:

	2022	2021
	€’000	€’000
Group
Audit of the financial statements (including expenses)	145	120
Other assurance services	70	70
	215	190

	2022	2021
	€’000	€’000
RTÉ
Audit of the financial statements (including expenses)	120	95
Other assurance services	40	40
	160	135

(c) Directors’ remuneration:

	2022	2021
	€’000	€’000
Fees	62	-
Other remuneration including retirement benefit contributions	316	306
	378	306

The amounts shown above as directors’ remuneration include only the amounts paid to the Board members in the execution of their duties as members of the Board and the salary of the Director-General. They do not include the salary of the employee Board member.

In November 2019, the Board announced their intention to waive their fees effective 1 January 2020. The Board fees were reinstated with effect from 1 September 2022. Further details on Board fees can be found in the Corporate Governance section.