PQ 120
120 Ms Burton 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 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 and if so, if there has been discussion on such policy implications with him or his officers; the breakdown by sectors for example construction industry, meat processing, forestry, etc., of the numbers involved; and if he will make a statement on the matter. [37396/05]
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1 December 2005
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1 December 2005
Summary
120 Ms Burton 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 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 and if so, if there has been discussion on such policy implications with him or his officers; the breakdown by sectors for example construction industry, meat processing, forestry, etc., of the numbers involved; and if he will make a statement on the matter. [37396/05]
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Tax Code.
Tax Code.
xml · EN · 1 December 2005
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- Official source: https://www.oireachtas.ie/en/debates/question/2005-12-01/120/
- Open data entity: https://data.oireachtas.ie/ie/oireachtas/question/2005-12-01/pq_120