Mr. Niall Cody:

It is a figure we focus on and this is how we target. With our relevant contract tax, RCT, system, we have reporting of all contracts and payment notifications for subcontractors. We then analyse the subcontractors and identify those that have no employees who are receiving regular payments from one principal contractor. This is where we focus on examining this area. RCT was introduced in 1971 to reflect practices that were taking place in the Irish construction sector in the 1960s and it has continued through since then. When we introduced the real-time RCT reporting system in 2012, it was to focus on this aspect and to examine people getting regular amounts from the same principal contractor who had the appearance of being employees. These are then the kinds of cases we go in and focus on.

It is a lot older than I am. We consistently look at it and we have our systems and our data. That is why I said that I am worried that elements of it are coming up again; that they are more like employment agencies rounding up a series of subcontractors. I think what is happening there is not that the principal contractor is employing them but that the employment agency is. We have a number of inquiries going on in that area.