Vol. 443 No. 4
85 Mr. B. Fitzgerald asked the Minister for Finance if the normal employer/ employee relationship in relation to the collection of PAYE/PRSI exists between tourist shoot-promoters and their gillies: and the number of gillies that came within the PAYE net on the basis of their earnings from tourist shooting during the last tax year.
I have been advised by the Revenue Commissioners that separate records of the tax position of tourist shoot-promoters and their gillies are not kept. In any case where a payment is made whether tax and PRSI should be deducted under the PAYE system would depend on the circumstances of the case and in particular the terms of the contract under which the services of the gillies are engaged.
