Marie Sherlock (Dublin Central, Labour)
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383. To ask the Minister for Health the reason the existence and tax treatment of medical charities operating GP practices is currently not under consideration as part of the primary care review is being undertaken by her Department; and if she will make a statement on the matter. [10131/25]

Jennifer Carroll MacNeill (Dún Laoghaire, Fine Gael)
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My Department, with support from the HSE and input from key stakeholders, are currently engaged in a Strategic Review of General Practice. There are over 1,400 GP practices and an approximately 4,000 GPs that provide GP services across the country. The terms of reference for the Review do not specifically reference certain types of practices, such as charity-operated GP practices. Rather, the Review is examining the wide range of issues that effect all GP practices and the delivery of services, including issues around GP capacity and tax considerations where appropriate.

Matters relating to the administration of taxation, however, are a matter for the Department of Finance and the Office of the Revenue Commissioners.

I am aware of an issue effecting charity-operated GP practices related to the taxation of the GMS income. My Department and the HSE have had extensive engagements with such a practice over the previous months. The focus of engagement has been to identify ways of ensuring the organisation is enabled to continue to deliver services, supported by my Department and the HSE as within their purview. A number of possible structural solutions, in line with tax legislation and the provisions of the Health Act, have been presented to the practice for consideration. Furthermore, the HSE provided for a 3rd party to give independent advice to the organisation on this matter and this advice has since been provided.