I understand that my colleague the Minister for Finance will respond to you on the use of tax instruments to support investment by health professionals.
At this time, no other incentives are offered to health professionals to encourage investment in Primary Care Centres (PCCs).
Under the Primary Care Centre Infrastructure Programme, there are currently 128 centres operational throughout the country which is an indication of the very significant progress made so far. Furthermore, there is a pipeline of nearly 80 PCC projects that are under construction or development or are in the planning stage, with 21 of them expected to come on stream by the end of 2020.
The delivery of these centres in the years ahead will dovetail with other initiatives as part of the Sláintecare plan to ensure that more healthcare services will be available in the community.