Oireachtas Joint and Select Committees
Thursday, 25 January 2024
Public Accounts Committee
Appropriation Accounts 2022
Vote 9 - Office of the Revenue Commissioners
Account of the Receipt of the Revenue of the State collected by the Revenue Commissioners 2022
Report on the Accounts of the Public Services 2022
Chapter 20 - Assessment and Collection of Local Property Tax
Chapter 21 - Revenues Tax Debt Warehousing Scheme
Chapter 22 - Corporation Tax Losses
9:30 am
Colm Burke (Cork North Central, Fine Gael) | Oireachtas source
I refer to the issue in relation to the most recent judgment. The problem I have is in relation to the home school tutors. It is regarded that it is the parents who are employing the tutors. It is the Department that is paying and it is deducting the tax.
The problem is the category. They are categorised as class S, which puts them at a huge disadvantage. They are restricted from working. They can only do certain hours. They can only work certain weeks yet they are regarded as being self-employed.
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