154. Deputy Willie Penrose asked the Minister for Finance the number of persons that paid tax in each of the past ten years as casual workers; if the Revenue Commissioners have specific practices and procedures to deal with the tax compliance responsibilities of casual workers and their employers; if so, the practices and procedures in this regard; if the normal PAYE rules including rules relating to cessation of employment apply to casual workers; if casual workers are self identified as such to the Revenue Commissioners; if not, if other information is also relied upon; if he and the Revenue Commissioners have satisfied themselves that the date provided to them accurately reflects the nature and extent of casual work in the economy; and if he will make a statement on the matter. [8636/18]

Summary

154. Deputy Willie Penrose asked the Minister for Finance the number of persons that paid tax in each of the past ten years as casual workers; if the Revenue Commissioners have specific practices and procedures to deal with the tax compliance responsibilities of casual workers and their employers; if so, the practices and procedures in this regard; if the normal PAYE rules including rules relating to cessation of employment apply to casual workers; if casual workers are self identified as such to the Revenue Commissioners; if not, if other information is also relied upon; if he and the Revenue Commissioners have satisfied themselves that the date provided to them accurately reflects the nature and extent of casual work in the economy; and if he will make a statement on the matter. [8636/18]

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• Tax Compliance

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