Paschal Donohoe (Dublin Central, Fine Gael) | Oireachtas source

I thank Deputy Sherlock for raising an issue with which I am familiar. In particular I recognise the work that GP Care For All has done, and the person at the heart of it, Amanda Farrelly. I was hoping to meet them myself tomorrow but another Government commitment has got in the way. I am well aware of the importance of the work they do and the value of the service. While I very much welcome and acknowledge Deputy Sherlock's right to raise this here, making points such as that the Department of Finance is at the heart of this mess does a disservice to the complexity of the issue. I hope a bipartisan approach to try to correct it can play a role.

I know Deputy Sherlock is aware the HSE wants to recruit GPs who can work directly for the public service. I know she is aware of changes that have already been made to tax legislation to try to deal with this issue. Unfortunately, changes that were made by my predecessor, Deputy Chambers, to deal with an issue that had been raised have not made the progress we had hoped. I hope and know Deputy Sherlock is aware of how much work has gone on in the Department of Health and the Ministry of Finance to try to identify options for dealing with this issue, which so far have not yet had the success we would want.

The very heart of this issue, as Deputy Sherlock well knows, is the relationship that is in place from a contractual perspective between GPs and the HSE, which goes back to legislation from 1970, and the tax consequences of this which mean that, as a matter of law, income under a GMS contract belongs to the GP who entered into the contract with the HSE. This assessment was confirmed by the Tax Appeals Commission's determination in January 2022. This is the background to the issue.

There are officials and politicians of goodwill who have worked to try to find a way of resolving this. I, as the Minister for Finance, in conjunction with my colleague the Minister for Health will continue to do what we can to try to make progress on this issue. If goodwill alone could have solved this issue it would have happened and Deputy Sherlock knows this is the case. She knows work has happened on it. I and the Minister, Deputy Carroll MacNeill, will prioritise this issue. We will look at the options that are there. Certainly from a tax perspective I will engage on this issue and see whether steps can be put in place. I look at the progress we have made in opening a primary care centre in Summerhill, what it means for those on Sean O'Casey Avenue and in the surrounding communities and the difference it is making from a health perspective. I look at the great work these GPs are doing and Deputy Sherlock is raising this issue on their behalf. I know the impact and the role they play in supporting the health of their patients.

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