Mr. Niall Cody:

No. Since then the environment has changed with the growth of platforms and the gig economy. We also had issues around takeaway food deliveries. There was the Karshan (Midlands) Limited case in which we looked at the employment status of takeaway food delivery. In that case we were satisfied the contractual arrangement was one of contract of services. We took that to appeal and were successful in the High Court. There is an impression that Revenue is sitting on its hands in this area. Every year we engage with our colleagues in Social Protection and the Workplace Relations Commission, WRC, looking at classification and bogus self-employment where we have evidence to support an approach we do that.