Nicky McFadden (Fine Gael)

That is true.

With Senators Bradford and Twomey, I have attended briefings by general practitioners. They are sincere in what they are trying to do in investing substantial amounts of money. I urge the Minister to accept this reasonable amendment. We are not advocating that we go back to giving tax-free allowances to businesses as happened in the past which, as we all know, was an abject failure. This is about the provision of diagnostic and treatment facilities and would be one way to incentivise and support general practitioners in their efforts to set up primary care units.