Mr. Martin McMahon:

Until January this year, that continued in the courier industry. An independent tax commission carried out an employment status investigation on a particular courier late last year. It made a decision that he was not self-employed; he was actually an employee. Since January of this year, Revenue has dropped that, but it is still insisting that all couriers are self-employed based upon that 1995 test case, even though i now has a unique, new case which shows all couriers are not self-employed. It has that from fewer than 12 months ago. It dropped it because it was operated with extra tax allowances for couriers, and that entire scheme where employees get extra allowances will be gone. Revenue has already announced that scheme is going.

The first employee scheme to go was the couriers, because it was the one that was glaringly obvious should not have been there in the first place. It has gotten rid of it since January, and couriers are still classified as self-employed. Now they have to make returns, either as sole traders or in whatever other way they are doing it. I suspect the electronic relevant contracts tax, eRCT, is where they will migrate to. It seems to be a catchment for all schedule D workers. The eRCT is just getting larger and larger.