Mr. Martin McMahon:

I see from ICTU's submission that it would seek a definition of "employee" in the law. That would make a difference. If the Department of Social Protection has stated that it does not feel compelled to act within the legislation, though, what would be the point in making more legislation that it could simply ignore? The Department, the social welfare appeals office and the Revenue Commissioners have to accept the supremacy of case law. They cannot ignore it. Once they accepted it, there would be a purpose in creating legislation. Until they do, however, there would be no purpose and it would be a waste of time.