Finance (No. 2) Bill 2023: Report and Final Stages
Dail Éireann — 2023-11-22
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Michael McGrath (FF), Cork South-Central

I thank the Deputies for their comments. The Department of Health has advised that the majority of GPs deliver services as part of a practice, either as partners or practice employees. In its view, the proposed amendment would address a substantial part of the issue, as it understands there are more GPs who are partners than there are those who are employees. Obviously, in the case of an employer-employee relationship, in the same way as in all other such relationships, income tax applies in the normal way.
The resolution of the other unresolved issues lies in the context of the strategic review of general practice. We can only go so far in the taxation legislation. That is what we are dealing with here. The wider issues are going to have to be dealt with as part of that strategic review because tax law is quite black and white. Where a person is an employee, income tax applies in the normal way as it does in the case of every other employee.

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Retrieved: 2026-08-14T04:52:26+00:00
Sitting date: 2023-11-22