Medical practitioners operating in partnership
How to qualify for this tax treatment
Individual General Practitioners (GPs) who operate in partnership with other individual GPs may avail of the tax treatment under Section 1008A of the Taxes Consolidation Act, 1997. Corporate entities, or employees of a medical partnership, do not qualify.
The individual GP must be:
- a relevant medical services provider
- and
- provide relevant medical services in the context of a medical partnership with other individual GPs.
To avail of this tax treatment, the GP and the medical partnership must make a joint election to Revenue.
Who is a relevant medical services provider?
A relevant medical services provider is a GP that has a contract with the Health Service Executive (HSE) to provide relevant medical services.
What are relevant medical services?
Relevant medical services are certain medical services provided by a medical practitioner to the HSE.
These include the General Medical Services (GMS) scheme and other ancillary public services. For a full list of relevant medical services, please see section 1008A of the Taxes Consolidation Act 1997 and Tax and Duty Manual Part 04-01-15.
What is a medical partnership?
A medical partnership means a partnership where:
- all of the partners are individuals
- all of the partners are medical practitioners
- and
- the partnership is governed by a valid written partnership agreement.
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