Dáil Éireann Debate, Tuesday - 23 July 2019
152. Deputy Stephen Donnelly asked the Minister for Finance the examination undertaken of the use of tax instruments to support investment by general practitioners, dentists and other professionals in primary care centres, technology and service developments. [34074/19]
Amharc ar fhreagraMy Department has in place published guidelines for the evaluation of potential tax expenditures in October 2014 (http://budget.gov.ie/Budgets/2015/Documents/Tax_Expenditures_Oct14.pdf). Drawing on economic evidence, these make clear that it is important that any policy proposal which involves tax expenditures should only occur in limited circumstances where there are demonstrable market failures and where a tax-based incentive is more efficient than a direct expenditure intervention.
The role for direct expenditure in the context of the Deputy’s question is a matter primarily for my colleague the Minister for Health.
An examination from a tax policy perspective of the issues mentioned by the Deputy in current circumstances has yet to be carried out by my Department.
