Mairéad Farrell (Galway West, Sinn Fein)
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533. To ask the Minister for Education and Skills if, in light of the Karshan Supreme Court ruling, her Department will review its agreement with Revenue to label all home tutors as self-employed for tax purposes when the 'reality of the situation' is that home tutors are paid directly by her Department through the PAYE system and can only be legally adjudged to be employees of her Department. [29320/25]

Michael Moynihan (Cork North-West, Fianna Fail)
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The purpose of the Home Tuition Grant Scheme is to provide funding towards the provision of a compensatory educational service for children who, for a number of specific reasons, are unable to attend school.

The Home Tuition Grant Schemes are governed by annual circulars which sets out the purpose, eligibility criteria and details of the scheme. Circular 0050/2024 provides information in relation to the 2024/2025 Home Tuition Grant Scheme and can be accessed by clicking on the following link: Home Tuition Grant Scheme 2024/2025 Special Education Component (www.gov.ie/en/department-of-education/circulars/home-tuition-grant-scheme-20242025-special-education-component/)

For children and students who qualify under the Home Tuition Grant Schemes, sanction is given to allocate a grant to the parents/legal guardians for the provision of home tuition for the child/student in question. Parents/legal guardians source and engage tutors to provide the tuition in a private arrangement. To facilitate parents, my department acts as payroll agent on behalf of the parent/legal guardian for the payment of the Home Tuition Grant Scheme. There is no contractual relationship between the tutor and the Department.

In accordance with instructions from the Revenue Commissioners, payments under the Home Tuition Grant Scheme are subject to statutory deductions at source. It is the Department of Social Protection who has determined that home tutors are self-employed and are subject to PRSI Class S.

Notwithstanding the Karshan Supreme Court Ruling, my department’s position remains unchanged. There are no plans currently to review our present agreement with the Revenue Commissioners or the Department of Social Protection.