279. Deputy Rory Hearne asked the Minister for Finance further to interactions at the Joint Committee on Arts, Media, Communications, Culture and Sport on 28 May 2025 (details supplied), if he will clarify his Department’s interpretation of the Revenue Commissioners v. Karshan (Midlands) Ltd t/a Domino’s Pizza [2023] judgment in the Supreme Court in respect of self-employment versus employment for tax purposes; his Department’s plans, if any, to act on the Supreme Court’s decision; to clarify existing legislation in this regard; if the guidance of the Revenue Commissioners or the Workplace Relations Commission is most accurate in relation to corporate entities; and if he will make a statement on the matter. [32198/25]

Summary

279. Deputy Rory Hearne asked the Minister for Finance further to interactions at the Joint Committee on Arts, Media, Communications, Culture and Sport on 28 May 2025 (details supplied), if he will clarify his Department’s interpretation of the Revenue Commissioners v. Karshan (Midlands) Ltd t/a Domino’s Pizza [2023] judgment in the Supreme Court in respect of self-employment versus employment for tax purposes; his Department’s plans, if any, to act on the Supreme Court’s decision; to clarify existing legislation in this regard; if the guidance of the Revenue Commissioners or the Workplace Relations Commission is most accurate in relation to corporate entities; and if he will make a statement on the matter. [32198/25]

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• Tax Code

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