I raise an issue highlighted by a GP in my constituency that reduces patients' access to GPs. The issue relates to Revenue plans to change the current system in which GPs pay their taxes. GPs practising under the General Medical Services scheme often lodge money from it and from private patents into a partnership bank account of the practice that can cover running costs, including light, heating, insurance and staff costs. The doctors themselves then take an annual salary and are taxed from the salary they receive from the practice. However, Revenue issued guidelines to tax practitioners through the tax administration liaison committee in July that propose treating income under the General Medical Services as individual income and GPs will be taxed accordingly. This will not result in any increases in revenue, but will make GPs' partnerships and relationships with the General Medical Services list very difficult and result in them being reluctant to take up the list.

These plans to change how medical card income is taxed will force GPs to retire or withdraw from the scheme, which will negatively impact the delivery of care to patients. This issue needs to be resolved at the earliest possible date as many GPs have already indicated they intend to retire or resign from the scheme.

I thank the Deputy for raising the issue. I may be wrong, but I am told that the Minister for Finance, Deputy Michael McGrath, may have dealt with this issue by way of amendment in the Finance Bill. I will come back to the Deputy with the detail but I think the issue may have been addressed, or at least partially addressed, in the Finance Bill.