This document discusses using pensions to invest in primary care centers (PCCs) in Ireland. It notes that GP pensions currently cannot directly invest in PCCs due to rules against "self-investing" or investing in "pride of possession assets." However, it suggests that GPs could indirectly invest by putting money into a unit trust fund that then leverages loans to invest in multiple PCCs, including ones owned by contributing GPs. It provides details on tax relief percentages for pension contributions based on age. It also discusses using spouse pensions to make contributions that save tax while indirectly investing in PCCs through the unit trust.