The White Paper on estimated Receipts and Expenditure for 2018 has been published, and it shows the Government is planning to refund Irish Water charges and pay a Christmas Social Welfare bonus. 

The document forms part of the Budget process and shows a projection of revenues and spending for next year before any budget changes are introduced.

The White Paper also shows the budget deficit for this year will be a better than forecast 0.3% of GDP, while next year's deficit is forecast to be 0%, a balanced budget.

The White Paper updates figures published in the Summer Economic Statement, increasing spending in this year's budget by €167m.

It also shows an improvement in the budget deficit of about €200m. 

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Much of this is understood to be from an increase in PRSI contributions.

The Government has indicated that it will pay a Christmas bonus to long-term Social Welfare clients by using a surplus in the social insurance fund for this year, and from existing resources in current spending. 

The details will be announced on Tuesday when Minister for Finance Paschal Donohoe delivers the Budget.

Irish Water charges will also be refunded at a previously reported cost of €173m.

The 2018 voted expenditure figures allow for pre-committed spending increases including for demographics, the carryover impact of prior years' measures, the Public Capital Plan published in September 2015, and the Action Plan for Housing and Homelessness agreed by Government last year.

The White Paper shows spending increasing by €1.1bn, from €51.3bn this year to €52.4bn in 2018. 

Tax revenue is projected to rise by €2.5bn without any tax changes, from €50.6bn this year to €53.1bn next year. 

The bulk of this is set to come from income tax receipts, which are set to grow by €1.3bn in the absence of any budget day measures. 

An unchanged VAT regime is expected to bring in an extra €600m, while corporation tax is projected to yield an extra €360m.  However, non-tax revenue is set to decline by just over €400m, mainly due to a decline in expected surplus from the Central Bank, and from lower dividends from State-owned companies or shares.

Voted capital spending is projected to increase by just over half a billion euro to €4.8bn.

All of these figures are prepared on a technical pre-Budget basis, and do not include any new policy measures which may be announced on Tuesday.