Bernard Allen
Question:79 Mr. Allen asked the Minister for Finance if he has any proposals to grant employer-employee tax status for the general medical service pension scheme.
Vol. 404 No. 9
79 Mr. Allen asked the Minister for Finance if he has any proposals to grant employer-employee tax status for the general medical service pension scheme.
I take it that the Deputy is referring to proposed pension arrangements for self-employed doctors participating in the general medical services scheme. I have no proposals to provide for employer/employee tax status for these proposed arrangements. I would point out, however, that self-employed taxpayers, including the doctors in question, can obtain income tax relief on up to 15 per cent of their net relevant earnings in respect of retirement annuity premiums.