Micheál Martin (Cork South Central, Fianna Fail) | Oireachtas source

It is a bit more complex than that. The home tuition grant scheme provides funding towards the provision of compensatory educational services for children who, for a number of specific reasons, are unable to attend school. This could be due to illness or certain conditions. By nature, it is a short-term intervention. Some of the providers could be more long term, some are more short term. They might get a permanent job the following year, for example. In the first instance, the home tutors are engaged by the parents and the guardian of the child who is to receive the tuition. Therefore, the tutor actually has no contractual relationship with the Department of Education. The Revenue Commissioners have instructed that payments under the home tuition grant scheme are subject to statutory deductions at source. In order to facilitate parents, the Department of Education acts solely as payroll agents on behalf of the parents and the guardian to ease administration. The Department of Social Protection has determined that home tutors are engaged under contracts for service and are therefore self-employed and subject to PRSI class S. It is the various Departments conspiring that is creating a significant challenge.

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