Oireachtas Joint and Select Committees

Thursday, 8 July 2021

Public Accounts Committee

2019 Annual Report of the Comptroller and Auditor General and Appropriation Accounts
Vote 10 - Tax Appeals Commission
Chapter 14 - Management of Tax Appeals

9:30 am

Ms Marie-Claire Maney:

I do not but just this week we issued a determination about an establishment which had staff who it treated as being self-employed and we have determined that they were actually employees of the establishment. That went out recently. There was a case that was confirmed in the High Court on the employed status of those who work in the industry delivering fast food. Our determination was upheld that those people were also employees. Off the top of my head, there is not a huge number of cases about employment status but I will get those data to the Chairman.

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