A public consultation document: ‘Use of Intermediary-type Structures and Self-employment Arrangements’ was published on 28th January, 2016. The public consultation closed on 31st March, 2016.
The purpose of the consultation was to invite submissions from interested parties on possible measures to address the loss to the Exchequer that may arise under arrangements (i) where an individual, who would otherwise be an employee, establishes a company to provide his or her services, and (ii) 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.
A working group comprising officials from the Department of Social Protection, the Department of Finance and the Revenue Commissioners is currently examining the submissions and the policy considerations that arise in addressing these issues.