Pearse Doherty (Donegal South West, Sinn Fein) | Oireachtas source

I move amendment No. 40:

In page 35, between lines 29 and 30, to insert the following:“25. The Minister shall, within nine months from the passing of this Act, prepare and lay before Dáil Éireann a report on options available for the introduction of strict antiavoidance measures within the construction sector, with regards to bogus self-employed workers.”.

This amendment calls on the Minister for Finance to prepare and lay before the Dáil, within nine months of the passing of this Bill, a report on options available for the introduction of strict anti-avoidance measures within the construction sector with regard to bogus self-employed workers. The classification of certain workers within the construction and IT sectors is an issue that has been going on for many years. I understand there has been a joint investigation, involving the Revenue Commission and the Department of Social Protection, on this matter and that it has identified a number of cases. However, I believe this goes way beyond the reported 200 cases identified in the construction industry mid-year.

We need a report that considers what can be done. Are amendments required to the taxation code in regard to dealing with strict anti-avoidance measures? It is important that this is done and completed before consideration of next year's Finance Bill. We call on the Minister to begin that work and to have it ready so that it can be discussed and teased out in ample time to ensure that we can, if necessary, amend sections of the Finance Bill to stamp out this type of activity. This activity brings a loss to the State and Revenue, but it is also an issue of workers' rights in that these workers are not afforded the type of protections employees are entitled to. The bumping up of profits of many of these companies is also at the core of this activity. Some people enter into this classification voluntarily, while others only do so because it is the only way they can get a job.

I ask the Minister to consider these amendments favourably and to have some type of analysis done that can be published and teased out.