I propose to take Questions Nos. 132, 162 and 173 together.
The consultation process on "the use of intermediary-type employment structures and self-employment arrangements and their impact on tax and PRSI" invited submissions from interested parties on possible measures to address the loss to the Exchequer that may arise under two sets of arrangements:
- where an individual, who would otherwise be an employee, establishes a company to provide his or her services, and
- where an individual, who is dependent on, and under the control of, a single employer in the same manner as an employee, is classified as a self-employed individual.
I am not in a position to give the Deputy an exact date for publication but I am informed that the drafting and editing of the report, being undertaken by a working group of officials, is virtually complete so I expect to receive it shortly.
As soon as it reaches me, and my colleague the Minister for Employment Affairs and Social Protection, we will consider its contents and then I expect we will publish it.