Mary Upton (Dublin South Central, Labour)
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Question 92: To ask the Minister for Finance the reason actors are not considered self employed for tax purposes; and if he will make a statement on the matter. [23778/10]

Brian Lenihan Jnr (Dublin West, Fianna Fail)
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I am informed by the Revenue Commissioners that the question of whether an individual - including an actor - is engaged under either a contract of service (i.e. an employee) or a contract for service (i.e. self-employed) is a question of fact and of general law. Regardless of how the parties to an engagement may describe the relationship, all the relevant factors, including written, oral and implied details, that bear on the relationship between the parties must be examined, given their proper weight and a decision made on their overall effect.

Depending on the facts and circumstances of a case, an individual may be an employee or self employed. To provide some clarity as to whether an individual is employed or self-employed, the Employment Status Group (set up under the then Programme for Prosperity and Fairness) published a Code of Practice for determining Employment or Self-employment status of Individuals. This Code of Practice, which was updated in 2007, is available on Revenue's website.