Colm Burke (Cork North Central, Fine Gael) | Oireachtas source

It is but the issue is the Department pays home tutors but also deducts tax. At the same time, home tutors are limited in what they can do outside of providing home tuition and what other work they can take on. It seems to be a difficult one from the point of view of the limitations the structure imposes on home tutors. All the indications are that the Department of Education is dictating the terms in every way. It could be argued that home tutors are employees rather than contractors.