170. Deputy Erin McGreehan asked the Tánaiste and Minister for Finance if he will introduce a GP infrastructure investment tax relief scheme in Budget 2027, allowing individual GPs and GP partnerships to write off qualifying investment in new or expanded practice premises over a defined period. [66406/26]

As the Deputy will be aware tax policy is under my remit while policy for General Practice is the responsibility of my colleague the Minister for Health.

A Strategic Review of General Practice is currently underway, led by the Department of Health with support from the HSE. The review is examining the issues effecting general practice, including the tax treatment of practices. When completed the review will set out recommended actions for a more sustainable general practice.

I, along with my Department, are responsible for all aspects of tax policy and any potential changes to taxation would have to be considered in the context of the normal Budgetary cycle and the medium-term Budgetary parameters taking into account the Tax Expenditure Evaluation Updated Guidelines.