Sinéad Gibney (Dublin Rathdown, Social Democrats)
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82. To ask the Minister for Communications, Climate Action and Environment if his Department has been in contact with the Department of Finance and the Department of Social Protection around the application of the Karshan ruling, in light of recent issues around bogus self-employment in bodies under the aegis of his Department; and if he will make a statement on the matter. [38119/25]

Sinéad Gibney (Dublin Rathdown, Social Democrats)
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83. To ask the Minister for Communications, Climate Action and Environment if his Department has issued any guidance or provided any support to bodies under its aegis regarding bogus self-employment and how to correctly apply the Karshan ruling in their work, given the widespread issues regarding bogus self-employment in the arts, media and communications sectors; and if he will make a statement on the matter. [38120/25]

Patrick O'Donovan (Limerick County, Fine Gael)
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I propose to take Questions Nos. 82 and 83 together.

HR matters in the bodies under the Department's aegis are operational matters for those bodies.

From time to time, my Department advises the bodies under its aegis of changes in public service HR policy, and application of that policy, such as the implementation of national pay increases under the Public Services Agreement and updating of DPER Circulars.

In relation to the Karshan ruling in particular, I can confirm that on 09 April 2024, the Department of Tourism, Culture, Arts, Gaeltacht, Sport and Media circulated a letter, from the Revenue Commissioners to the Department’s Secretary General (dated 25 March 2024), to all bodies under the Department’s aegis at the time, including commercial state bodies. The letter concerned tax compliance in the context of the overall corporate governance responsibilities of Government Departments and their respective aegis bodies, in the exercise of their official duties. The letter, amongst other points of guidance, alerted public bodies to the Karshan Ruling of the Supreme Court in October 2023 and provided guidance on the tax treatment of remuneration of persons engaged for short periods/specific contracts. The implementation of this guidance is an operational matter for the body itself.

Outside of this my Department has not had specific engagement with the Departments referred to in relation to the judgment.