249. Deputy Donnchadh Ó Laoghaire asked the Minister for Education the legal basis for an administrative agreement with the Revenue Commissioners that while home tutors are subject to class S PRSI that is self-employed for Department of Social Protection-purposes, income tax and PRSI are deducted under the PAYE system; and if she will supply a copy of the agreement to this Deputy. [49267/22]

Summary

249. Deputy Donnchadh Ó Laoghaire asked the Minister for Education the legal basis for an administrative agreement with the Revenue Commissioners that while home tutors are subject to class S PRSI that is self-employed for Department of Social Protection-purposes, income tax and PRSI are deducted under the PAYE system; and if she will supply a copy of the agreement to this Deputy. [49267/22]

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• Tax Code

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