Mr. Seamus McCarthy:

I am not familiar with all the documentation the Chair quoted but it seems to me the kernel of the issue is whether certain sectors of economic activity and certain people working in that activity should be treated as self-employed. That is an issue probably primarily for the Department of Social Protection and perhaps for the Department of Finance. It is more of a policy question as to how certain activities are to be treated. From Revenue's point of view, it is about applying the law as it exists, rather than as one might want it to be.