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

Photo of Imelda MunsterImelda Munster (Louth, Sinn Fein) | Oireachtas source

I want to touch on the issue of couriers. These couriers are taxed through PAYE, they are availing of the flat-rate expenses and they do not submit self-assessment forms. Is it the position of Revenue they are only self-employed when it comes to their employers paying tax but not when it comes to the workers themselves availing of rights and entitlements? PAYE is for everything except when it comes to entitlements.

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