Gnáthamharc

Dáil Éireann díospóireacht -
Tuesday, 12 Apr 1994

Vol. 441 No. 1

Written Answers. - C45 Versus PAYE System.

Mary Harney

Mary Harney

Mary Harney

Ceist:

62 Miss Harney asked the Minister for Finance, in view of the concerns which have been expressed about the operation of the C45 system, the plans, if any, he has to have the Revenue Commissioners change the criteria to ensure that this system is not applied when the PAYE system would be more appropriate.

Bertie Ahern

Minister for Finance (Mr. B. Ahern)

The question of the application by contractors in the building industry of the C45 system in circumstances in which the employer-employee rules should apply is being considered in the context of reviews taking place on the issue.

The reviews which are in response to concerns expressed by trade unions representing construction workers include a project by the Revenue Commissioners which is under way to check the extent and reality of any movement from employment to subcontracting. The issue is also being considered by the black economy monitoring group who have been given the task of carrying out a thorough review of the operation of the C45 system and to make recommendations on action to curb abuse, including misapplication and to improve the system generally.
Roinn