Colm Burke (Fine Gael) | Oireachtas source

I have a difficulty with the definition of "officer/employee". The amendment would not apply to someone who was contracted. I do not believe the amendment would be in compliance with EU regulations on the freedom of movement of workers. Locum consultants work in hospitals from time to time because no one else is available. Even if they work in Ireland for only a month and are not normally resident here, they must pay the full amount of tax which is deducted at source. For the past two years if a medical consultant employs someone to carry out locum work, the Revenue Commissioners insist the medical consultants who subcontract such work must deduct and pay the tax while it is up to the person who does the locum work to claim back the money. I understand the point being made by Senator Byrne but perhaps the issue should be examined with regard to tax rather than health care.