PQ 119
117 Mr. Quinn asked the Minister for Finance if the Revenue Commissioners have encountered a growing trend of workers reclassifying themselves as self-employed service providers; the figures as to the nature and scale of the trend; if the assertion by the two parties to a contract is accepted by the Revenue Commissioners as determining the outcome; the legal test used by them to decide whether a worker is indeed self-employed or is in reality an employee; the number of such cases inquired into or challenged by them in recent years and the breakdown of the outcome; the implications for the Exchequer and the Social Insurance Fund, in the short and long terms; if policy implications arise for consideration by the Revenue Commissioners in deciding their approach to this issue; if so, if there has been discussion on such policy implications with him or his officers; and if he will make a statement on the matter. [37329/05]
Introduced
1 December 2005
Last action
—
Status
written
Sponsors
—
Subjects
Discovery layer
Source updated
1 December 2005
Summary
117 Mr. Quinn asked the Minister for Finance if the Revenue Commissioners have encountered a growing trend of workers reclassifying themselves as self-employed service providers; the figures as to the nature and scale of the trend; if the assertion by the two parties to a contract is accepted by the Revenue Commissioners as determining the outcome; the legal test used by them to decide whether a worker is indeed self-employed or is in reality an employee; the number of such cases inquired into or challenged by them in recent years and the breakdown of the outcome; the implications for the Exchequer and the Social Insurance Fund, in the short and long terms; if policy implications arise for consideration by the Revenue Commissioners in deciding their approach to this issue; if so, if there has been discussion on such policy implications with him or his officers; and if he will make a statement on the matter. [37329/05]
This text is taken from the official record. PoliticalRepo does not editorialize.
Timeline
No timeline events have been ingested for this record yet.
Votes
No vote records are attached yet.
Versions
No version snapshots stored. Document URLs remain at the source.
Documents
1 official file
Tax Code.
Tax Code.
xml · EN · 1 December 2005
Sponsors
No sponsors or actors listed by the source.
Related records
No cross-record relationships stored yet.
Sources
PoliticalRepo is an index and interpretation layer, not the authoritative legal source.
- Official source: https://www.oireachtas.ie/en/debates/question/2005-12-01/119/
- Open data entity: https://data.oireachtas.ie/ie/oireachtas/question/2005-12-01/pq_119