Mr. Niall Cody:

Ultimately, the Department of Employment Affairs and Social Protection is the lead in regard to the setting of employment status. Social welfare officers determine the status. We try, as much as possible, to have a shared common view between ourselves and the Department of Employment Affairs and Social Protection. That does not happen all of the time. By and large, social insurance becomes the driver. We are an agent for the Department of Employment Affairs and Social Protection in the collection of PRSI. It sometimes depends on the role of what the delivery driver does. Where a person is involved in doing other work in addition to delivery, such as loading and unloading, we will examine such areas. That became central to the case in which we were involved. It is a really challenging area. We have a code of practice but it is only guidance. There have been significant changes to legislation in the intervening period in the UK. This does not mean it has sorted this problem to the extent that it is a problem. The changing nature of employment is also an issue.

In a case in the UK recently, which was covered on "Panorama" or "Newsnight" and which involved the plumbing industry, everything was fine until a particular person had an accident at work. Everybody was happy with the arrangement and there were very high earners but a difficulty arose with the health entitlements of a person following an accident. That case has been through all the courts in the UK. The facts of a case are important. We try to follow the line of the Department of Employment Affairs and Social Protection in terms of social insurance contributions and entitlements. The overall numbers would suggest that there has not been a massive increase, but it is a practice in particular sectors. The issue is around moving towards a limited company type process rather than what we would term a self-employed schedule D person. If there is a schedule D type operation, it is very easy to turn that into a limited process. We do not have that look-through provision in Irish legislation.