Oireachtas Joint and Select Committees
Thursday, 2 December 2021
Public Accounts Committee
2020 Report of the Comptroller and Auditor General and Appropriation Accounts
Vote 9 - Revenue Commissioners
Chapter 12 - Controls over the Temporary Wage Subsidy Scheme
Chapter 13 - Revenue's Management of Suspicious Transactions Reports
9:30 am
Brian Stanley (Laois-Offaly, Sinn Fein) | Oireachtas source
Sorry, that Revenue collects tax but it does not decide employment status. Revenue was involved in classification on employment status in the courier sector. It put forward four issues which would identify and separate out self-employment around owning a vehicle, among which were that the driver paid for outgoings on the vehicle, that they were doing piece work and that they had a self-employment contract. However, the Denny Supreme Court case showed that was out of line with how it should be and with this year's code of practice. Is that correct?
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