Mr. Niall Cody:

The area of employment rights and social welfare - I am reluctant to say this - is primarily a matter for the two other agencies involved. From a tax perspective, in the context of the tax treatment as self-employed or as employees it is marginally more advantageous for the subcontractor to be self-employed than an employee. The original motivation for misclassification was probably primarily driven by the employer's PRSI contribution but over the past ten to 15 years the motivation has been primarily driven by employment rights. Again, as the court said with regard to employment rights, there is other legislation that gives the employment rights that would have to be met. It is clear that this is an area that will be the subject of further judicial action in the next period.