Stephen Donnelly (Wicklow, Fianna Fail)
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GPs are private contractors, most of whom hold GMS contracts with the HSE for the provision of services without charge to medical card and GP visit card holders. GMS contracts are held by individual GPs and payment for the related services is made by the HSE Primary Care Reimbursement Service to the GP concerned.

In accordance with tax legislation, Professional Services Withholding Tax is required, by law, to be deducted from the payments made to specified persons for certain professional services. Taxation policy is determined by the Department of Finance, while issues that may arise from the employment of GPs by private organisations are a matter for the parties concerned.