Paul Connaughton (Galway East, Fine Gael)
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205. To ask the Minister for Finance if there are tax incentives for establishing primary care centres or plans to introduce such incentives; and if he will make a statement on the matter. [10141/15]

Michael Noonan (Limerick City, Fine Gael)
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I am advised by the Revenue Commissioners that there are, at present, no tax reliefs or incentives available for establishing primary care centres. 

I do not intend to introduce such an incentive at this time. I receive numerous requests for the introduction of new tax reliefs and the extension of existing ones. In considering these, I must be mindful of the public finances and the many demands on the Exchequer given the current budgetary constraints. Tax reliefs, no matter how worthwhile in themselves, reduce the tax base and make general reform of the tax system that much more difficult.