Mr. John McKeon:

I understand the confusion. I was confused myself and it took a couple of readings to figure it out. This is the situation as I understand it. Revenue will have to tell the committee whether it treats the person as an employer.

My understanding is that the grant is paid to the individual household. That household engages the tutor on a self-employed basis. For convenience reasons, as I said before, the payment is made directly to the tutor via the PAYE system. There is a reconciliation with Revenue at the end of the year to account for the tutor's payment on a self-employed basis. That is my understanding. While it works through the schedule E PAYE system, when it comes to reconciling the person's tax affairs, they are treated as self-employed. There is a collection mechanism which is used as if they are employed but, ultimately, for their tax affairs, they are still treated this way. That is my understanding.