Michael McGrath (Cork South Central, Fianna Fail)
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I am advised that Revenue is precluded under Section 851A of the Taxes Consolidation Act 1997 from commenting on the tax affairs of an individual, business or entity. Revenue is, therefore, not in a position to comment on the specific case or details referred to in this question.

However, I can point to information disclosed by the former Director General of RTÉ, Ms Dee Forbes, at a PAC Oireachtas Committee hearing on the 20 January 2022. Ms. Forbes told the Committee that RTÉ had engaged with Revenue in a review of contractors (i.e. individuals treated by RTÉ as self-employed). Following engagement with Revenue, RTÉ accepted that a number of individuals were actually employees and made a payment in the amount of €1,223,252 in respect of liabilities identified by Revenue. Ms. Forbes also alluded, during this hearing, to the on-going investigation by the SCOPE section of the Department of Social Protection involving the investigation of the contractual and employment arrangements of approximately 500 individuals within RTÉ. This case was cited at the recent PAC Oireachtas Committee hearing 25 January 2024 as an example that demonstrated that there are consequences to misclassification of employment.

At a Joint Committee on Tourism, Culture, Arts, Sport and Media hearing 14 February 2024, Kevin Bakhurst, Director General of RTÉ, confirmed that RTÉ had made a contingency of €15 million in its accounts. He advised that this related to the SCOPE process and not to Revenue.

I am advised that Revenue has always tackled instances of bogus self-employment through risk identification and through other methods where it comes to its attention. Revenue’s role in this area is to determine the employment status of an individual for income tax purposes. However, an employer’s liability, following the identification of misclassification of employment, may not be limited to income tax. Responsibility for PRSI classification rests with the Department of Social Protection. Matters relating to workers’ rights fall within the remit of the Workplace Relations Commission, which operates under the aegis of the Department of Enterprise Trade and Employment.