The old school GP's who were available to the community day and night are a thing of the past. General Practice is now a female dominated industry with a large proportion of them working part time. High marginal tax rates, high childcare costs and work-life balance all play a part in that. Therefore group practices are the norm and those aren't viable in many rural areas. The GMS payment system also plays into that as there is funding for staff, IT, Locums etc as the GMS list becomes bigger. A fulltime urban GP will be making somewhere between €150k and €250k a year. My Ex is a GP and she makes considerably more than that but she's a good GP and has a big practice.Oddly enough, in large swathes of the country, you can't find a doctor for love nor money and doctors are quitting practice quicker than new entrants are arriving, many of them saying that they're sick of continually being taken for granted.
My point stands.The old school GP's who were available to the community day and night are a thing of the past. General Practice is now a female dominated industry with a large proportion of them working part time. High marginal tax rates, high childcare costs and work-life balance all play a part in that. Therefore group practices are the norm and those aren't viable in many rural areas. The GMS payment system also plays into that as there is funding for staff, IT, Locums etc as the GMS list becomes bigger. A fulltime urban GP will be making somewhere between €150k and €250k a year. My Ex is a GP and she makes considerably more than that but she's a good GP and has a big practice.
Does that mean a GP employing a Locum for 2 weeks holiday cover is taking on an employee rather than a contractor?My point stands.
The beginning of the end for many of them was a decade or so ago when Revenue suddenly and retrospectively changed the rules on the employment status of locums, meaning that not only were GPs left without holiday, illness or family time cover, but many were hit with significant and retrospective PAYE/PRSI, interest and penalty bills despite having genuinely and fully above board hired and utilised locums as self-employed independent contractors.
This was of course justified by a supposition that none of them "would notice a few thousand euro one way of the other" but the laws of economics apply to the supply of doctors just as much as it does to everything else.
Yes.Does that mean a GP employing a Locum for 2 weeks holiday cover is taking on an employee rather than a contractor?
That's not the experience of my Ex. She's been hiring Locums for years for holiday cover etc and it's never been a problem. Doctors she employs to work part time in her practice are not locums, they are employees.Yes.
And one engaged for a half day to say enable the GP go to a funeral, likewise.
I wasn't aware that travel to or from your place of work was ever an allowable cost. If the doctor works for a locum company that is different.Meanwhile, because Revenue now deny locums any tax deduction for travelling to and from work engagements and for other incidental costs, nobody wants to be a locum and they're very hard to find. Nighmare stuff all round.
She's lucky. Perhaps it's a rural/urban thing. I personally know of rural locums who quit the trade because it was no longer worth the hassle. GPs in our area report serious difficulties locating locums.That's not the experience of my Ex. She's been hiring Locums for years for holiday cover etc and it's never been a problem. Doctors she employs to work part time in her practice are not locums, they are employees.
It was always a grey area and was tolerated in the case of locums until around a decade ago. Then it was changed, with predictable results.I wasn't aware that travel to or from your place of work was ever an allowable cost.
If the doctor works for a locum company, Revenue may seek to impose 23% VAT on the transaction sum on the basis that the service provided by the locum company is a personnel service, not a medical service.If the doctor works for a locum company that is different.
Not that I know of.Oaky, back out of the rabbit hole, is there a distinction between companies and sole traders in this support?
I think that's a rural thing and the next point plays a part too, though locums could just charge more to work in rural areas. Rural GP's do get a hand-out from the GMS to encourage them to stay put.She's lucky. Perhaps it's a rural/urban thing. I personally know of rural locums who quit the trade because it was no longer worth the hassle. GPs in our area report serious difficulties locating locums.
Yep, see above.It was always a grey area and was tolerated in the case of locums until around a decade ago. Then it was changed, with predictable results.
Well it is a personal service in that they aren't engaging them to treat them, rather they are engaging them so they can go on holidays etc.If the doctor works for a locum company, Revenue may seek to impose 23% VAT on the transaction sum on the basis that the service provided by the locum company is a personnel service, not a medical service.
That's kind of what distinguishes the Case 1 and Case 2 activities so maybe that's what they are after.Not that I know of.
Anybody got a list of Case 2 activities ?That's kind of what distinguishes the Case 1 and Case 2 activities so maybe that's what they are after.
That's interesting. That means you are using around 3 times as much electricity during your working week as a family uses in a full week. Assuming you are working 40 hours a week that means you use more than 12 times as much electricity per hour.Only in Ireland would they split these activities for their own advantage. As a dentist now with an 8 or 9 k bill Vs 3 before annually they aren't helping !
I'm not saying that they are making it up. I'm looking to understand it. Sure, if it's a big practice with a number of dentists. The old practice where a dentist operated from a house in a residential area would, I think, use far less power.To be fair , lombers‘ yearly usage is totally plausible if he/she are a medium/ large practice with maybe say , 2 or 3 dentists , 2 dental assistants maybe, a hygienist and secretary. Waiting areas have to be lit up, computers, telephone systems, radiators burn energy. I’m sure lomber is not coming on here making up figures, Purple. Their bills used to be €500 every two months, now they are €1400 + . You are also ignoring the fact that commercial tarrifs are 2-3 times the price of residential presently , not to mention heftier PSO Levies and standing charges. Totally plausible and I think , with respect they and all businesses should be entitled to the TBESS.
Businesses are more than a single desktop, and most programmers tend to have machines on the large side. I'm on the heavy side but my desk alone (multiple systems) can be pulling > 1500watts at times and we'd have others doing similar. Then add in the server room, it is a business remember, and you start seeing where the power draw really is.€10k a month powering computers? My desktop in work costs around 10cent an hour to run.
Amazing how people can make such ill-informed comments on this site without actually having a clue of what they're discussing.Nothing a dentist uses required large amounts of power. Manufacturing, particularly where significant amounts of heat is required, food processing and things like that are what they are targeting.
It's amazing how some people can make such ill informed a nasty comments without actually having a clue of what they're discussing.Amazing how people can make such ill-informed comments on this site without actually having a clue of what they're discussing.
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