In Ireland, two agencies are primarily responsible for undertaking HTAs. The Health Information and Quality Authority (HIQA) undertakes HTA relating to medical devices/health technologies and the National Centre for Pharmacoeconomics (NCPE) undertakes HTA relating to medicinal products. In terms of economic evaluation, Ireland usually takes the perspective of the publicly-funded health and social care system, considering all the costs that would accrue to the publicly funded healthcare system. Those costs include staff, equipment and capital expenditure. Staff costs include pay-related costs, such as pension contributions and overheads. Some technologies may have consequences for costs to patients or others outside the publicly-funded health and social care system. In those cases, in addition to the publicly funded healthcare system perspective, a societal perspective may also be taken, whereby a much wider set of costs may be considered. The content of a HTA will vary depending on the decision being supported. Full HTA to support a national decision will typically collect and summarise evidence under a number of fields or domains including cost-effectiveness and budget impact. The budget impact is usually an annual figure for a short time horizon, such as five years. It takes into account the capital investment required and the size of the patient population. By including budget impact, the decision-maker can assess funding options to determine if there is sufficient budget available to fund a new technology.