Éamon Ó Cuív (Galway West, Fianna Fail)
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132. To ask the Minister for Finance the status of the change in the work practice arrangements of dental hygienists, whereby they are now classed as employees as opposed to self-employed, resulting in their payment being reduced by approximately €15 per patient; the reason this change was introduced to the detriment of dental hygienists; if he will reverse this change; and if he will make a statement on the matter. [5946/16]

Michael Noonan (Limerick City, Fine Gael)
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I am informed that the Revenue Commissioners engaged in discussions with the Irish Dental Association in 2012 to examine the particulars surrounding the engagement of Dental Associates and Dental Hygienists by Dental practices.  

The Deputy may be aware that the terms "employed" and "self-employed" are not defined in tax law. The decision as to whether an individual is "employed" or "self-employed" is arrived at by looking at the terms and conditions under which he or she is engaged, be they written, oral or implied. It is not simply a matter of labelling a job an "employment" or "self-employment".

There are widely accepted criteria in case law that help determine whether a worker is an employee or self-employed. Revenue's approach is to examine cases having regard to The Code of Practice for Determining Employment or Self Employment Status of Individuals (which is available on the Revenue website at ) and relevant case law. The Code sets out the various factors to be considered in determining the employment status of individuals. An important consideration in making this determination will always be whether the person performing the work does so "as a person in business on their own account."

Having considered the circumstances surrounding the engagement of dental associates and dental hygienists in a number of cases it is the Revenue view that, generally speaking, associates and hygienists engaged by dental practices are engaged under a contract of service (i.e. they are employees) and their remuneration comes within the scope of PAYE.

Notwithstanding the above, it is accepted that there may be exceptional cases where the terms of engagement differ from the norm and in these instances Revenue is prepared to look at these on a case-by-case basis. Revenue will consider each case on its own merits and in cases of doubt a submission, outlining the terms and conditions of the engagement should be submitted by the dentist or the hygienist to their local Revenue District for consideration. It is not clear from the Deputy's question as to how the classification of dental hygienists as employees could affect payments received by them per patient. However, if the Deputy can submit additional information, I would be happy to have my officials look further into the matter.