Michael Healy-Rae (Kerry, Independent)
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77. To ask the Minister for Finance his views on the case of a person (details supplied) regarding a tax; and if he will make a statement on the matter. [31227/16]

Michael Noonan (Limerick City, Fine Gael)
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I am advised by Revenue that as part of their ongoing monitoring of tax compliance Revenue officials met with the person concerned and his agent in early September 2016. In the particular instance and having regard to the case circumstances and the Code of Practice for Determining Employment or Self-Employment Status of Individuals (available on www.revenue.ie), Revenue is of the view that the arrangements constituted an employment to which PAYE / PRSI, rather than Relevant Contracts Tax, should apply. The basis for Revenue's conclusion was explained to and discussed with the person concerned and his agent.