The Deputy refers to the change in payment arrangements for the Home Tuition scheme administered by my Department. First, I want to clarify that under the Home Tuition Scheme, home tutors have always been engaged by the parents/guardian of the child who is to receive tuition. The change in payment arrangements has not altered this. Home tutors do not have a contractual relationship with the Department of Education and Skills. The change in payment arrangements from September 2015 was on foot of instructions from the Revenue Commissioners that payments under the Home Tuition Scheme are subject to statutory deductions at source. In order to facilitate parents, my Department agreed to act solely as payroll agents on their behalf. Payment of the home tuition grant now issues directly to the approved tutor via my Department's Non-Teaching Staff payroll. Home tutors continue to be engaged by the parent/guardian to provide tuition. Any further queries in relation to PAYE and USC should be directed to the Revenue Commissioners. The Department of Social Protection has determined that Home Tutors are engaged under a contract for service and are therefore self-employed and subject to PRSI Class S. Any further queries in relation to PRSI Class should be directed to the Department of Social Protection. A Payroll Information Note for Home Tutors, which is published on my Department's website, will be forwarded to the Deputy.
