Pearse Doherty (Donegal, Sinn Fein) | Oireachtas source

On section 23, this is not a provision in the Bill but it relates to professional withholding tax, in particular in relation to the fact it applies to GPs in the HSE. The Minister will be aware that there are issues in regard to a tax ruling that has applied and transitional arrangements that the Revenue Commissioners are allowing to happen where income is assigned to the partnership as opposed to the GP that has the contract with the HSE. It is interesting that the Revenue Commissioners are allowing for provisions until 1 January, if there is no change, which there is not, in this Finance (No. 2) Bill.

However, there has been a change in the interpretation of the application of how this is being applied. Quite serious concerns have been raised by some GP practices that this could cause issues in terms of retention. I am not that familiar with this but I understand it may be connected with the new GP contract.

I ask this in consideration of the Finance (No. 2) Bill. I know the Minister is aware of it and he has spoken to his colleagues about it. Does something need to be done if a new GP contract is coming down the line to resolve or partially resolve the issue? In my home town people with serious pains cannot see a GP for a week after phoning the practice. The last thing we want to hear is that someone has been lost from the practice because of a change that will take place on 1 January. Notwithstanding that, I have read the detail of what is happening and the interpretation of the Revenue Commissioners that the contract is between the HSE and the general practitioner and therefore tax should be applied at that level. That being said, there is a crisis in GP recruitment and retention. Has the Government considered this? Deputy Jim O'Callaghan tabled an amendment that has been ruled out order so I thought this might be the opportunity to say a few words about it.