Tax and Duty Manual
Part 04-01-15 -
General Medical Service (GMS) Scheme payments to medical practitioners - has been updated to provide guidance on the correct tax treatment of income received by medical practitioners under the GMS contract entered into with the Health Service Executive (HSE).
The update, as lobbied for by
CCAB-I, takes account of the recent announcement by the Minister for Finance of his intention to bring forward an amendment at Report Stage of the Finance (No. 2) Bill 2023 to provide that where individual General Practitioners (GPs) enter into contracts with the HSE to provide certain medical professional services, and provide those services in the conduct of a partnership profession with other individual GPs, the income from those professional services can be treated for income tax purposes as income of the partnership. The proposed amendment is subject to Cabinet approval.
For further details please click
here.