Michael Noonan (Limerick City, Fine Gael) | Oireachtas source

I have also informed the Deputy that the adjudication of whether somebody is an employee and-or self-employed is not a matter for the Revenue Commissioners. It is in accordance with the code of practice for determining employment or self-employment status of individuals and that document was prepared jointly by the Irish Congress of Trade Unions, business representative bodies and the relevant State agencies. That is the document that decides between employees and self-employed people; it is not a matter for the tax authorities. The tax authorities collect the taxes but if, as the Deputy said, he has information that there is widespread abuse of the tax system, he should send the information to the Revenue Commissioners and I can assure him they will follow it up.

See this speech in context