asked the Minister for Finance if he will consider having share fishermen treated as self-employed for income tax purposes as is the case in Northern Ireland and the USA; and if he will make a statement on the matter.
Written Answers. - Share Fishermen.
190.
The share fishermen have a contract of service with the boat-owner and this determines how they should be treated for tax purposes. The fishermen do not engage in an activity which has the characteristics of the kind of undertaking falling to be dealt with for tax purposes in accordance with Schedule D — the tax treatment accorded by law to the activities generally described as being "self-employed". The present practice of having the taxation affairs of the share fishermen dealt with under the PAYE system conforms with the usual practice in dealing with taxpayers generally working for an employer under a contract of service. If, however, in individual cases the nature of the arrangement or contract between the fishermen and the boat-owner could be demonstrated to distinguish the undertaking as being in the nature of a joint venture and not a contract of service, the treatment for tax purposes in such a case would be a particular question for the Revenue Commissioners.