Michael Noonan (Limerick City, Fine Gael) | Oireachtas source

The contractor will operate in the white economy and will be registered for tax purposes. Once he is registered for tax purposes, the work he carries out will be eligible for tax relief available under the scheme. However, contractors do not need to be registered with professional groups or to be within the relevant contracts tax regime. As long as they are registered for tax, they will be deemed to be eligible.