Donnchadh Ó Laoghaire (Cork South Central, Sinn Fein)
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249. To ask the Minister for Education and Skills the legal basis for an administrative agreement with the Revenue Commissioners that while home tutors are subject to class S PRSI that is self-employed for Department of Social Protection-purposes, income tax and PRSI are deducted under the PAYE system; and if she will supply a copy of the agreement to this Deputy. [49267/22]

Josepha Madigan (Dublin Rathdown, Fine Gael)
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My Departments Home Tuition Grant Schemes provide funding towards the provision of a compensatory educational service for children who, for a number of specific reasons, are unable to attend school. By its nature, it is intended to be a short term intervention.

The Home Tuition Grant Schemes are governed by annual circulars which sets out the purpose, eligibility criteria and details of the scheme. Circular 0046/2022 provides information in relation to the 2022/2023 Home Tuition Grant Scheme and can be accessed by clicking on the following link: www.gov.ie/en/circular/22b2a-home-tuition-grant-scheme-20222023-special-education-component/

For children and students who qualify under the Home Tuition Grant Schemes, sanction is given to approve a grant towards the engagement of a tutor who will provide home tuition for the child/student in question. Home tutors are engaged by the parents/guardian of the child who is to receive tuition and the tutor has no contractual relationship with the Department of Education.

In accordance with an agreement with the Office of Revenue Commissioners, payments under the Home Tuition Grant Scheme are subject to statutory deductions at source. In order to facilitate parents, my Department acts solely as payroll agents on behalf of the parents/guardian. The Department of Social Protection has determined that Home Tutors are engaged under a contract for service and are therefore self-employed and subject to PRSI Class S.