Oireachtas Joint and Select Committees
Thursday, 30 November 2023
Public Accounts Committee
Appropriation Accounts 2022
Vote 7 - Office of the Minister for Finance
Finance Accounts 2022
Report on the Accounts of the Public Services 2022
Chapter 1 – Exchequer Financial Outturn for 2022
Chapter 2 – Reporting Ireland’s EU Transactions
Chapter 24 – Performance of the Ireland Apple Escrow Fund
Chapter 25 – Irish Fiscal Advisory Council
9:30 am
Mr. John Hogan:
I believe the Revenue Commissioners are looking at that particular judgment the Deputy mentioned regarding the Dominos Pizza case. They are looking at it as part of their work in drafting a new tax and duty manual around the classification of individuals as employees or self-employees for tax purposes. Once that draft is available, it will be shared with the relevant stakeholders, including the representative bodies. We have asked to be informed when this occurs. They also indicated they are aware of a UK Supreme Court ruling that dealt with whether Deliveroo drivers, another category of workers who are similar to the ones who were considered under the domestic ruling-----