Paul Murphy (Dublin South West, Solidarity) | Oireachtas source

In regard to couriers, I understand there was a meeting in 1997 with representatives of the courier industry who were seeking to have couriers in general classified as self-employed as opposed to employees. In this area, the Revenue Commissioners did not have to wait for someone to present. Rather, it had pre-discussed the issue with the industry's employers. I draw the witnesses' attention to a note on the taxation of couriers, dated November 2018, which, at Appendix 1, sets how a courier is treated for tax purposes. It states that couriers are regarded as self-employed for PRSI purposes as a result of the social welfare appeals officers decision. In the interest of uniformity, Revenue decided with prejudice to treat them as self-employed for tax purposes. Is that not problematic in the sense that some couriers may well be self-employed but many couriers have a relationship that ticks the boxes of employer-employee? They have been working with the same company for a long time, the employer sets the terms of employment, they have little control over their employment, and it suits their employer that they are classified as self-employed. How can Revenue justify saying that, in the interests of uniformity, it treats all couriers as self-employed as opposed to investigating each set of circumstances?