Alice-Mary Higgins (Independent) | Oireachtas source

-----in a very clear way in terms of the basic steps. It is interesting, and I mention Revenue in relation to some of the other issues and related issues we have been looking at around managed service companies, MSCs, and personal service companies, PSCs, and the intermediary actor space. In engaging with us on that, Revenue has been really clear to emphasise that in relation to the joint code of practice for determining status of individuals, it has sought to distance itself to an extent from that and said that this is really about the Department of Employment Affairs and Social Protection's guidelines on differentiating between a contract of or a contract for services. It has very much placed that in the Department of Employment Affairs and Social Protection. Even though it is seeking to place that decision within the Department of Employment Affairs and Social Protection, it is making what seems to be a wholesale decision in the application of class S PRSI. Does that look like a decision that is being made by Revenue in respect of how any new person working in the courier industry is to be treated?