Dáil Éireann Debate, Tuesday - 24 July 2018
308. Deputy Michael McGrath asked the Minister for Finance the number of self-employed persons who converted their self-employed business into a company in each of the years 2015 to 2017 based on the most recent data available; and if he will make a statement on the matter. [34470/18]
Amharc ar fhreagraThere is no obligation on a person to notify Revenue that they are no longer operating in a self-employed capacity and have set up a company to operate their business. Consequently, I am advised by Revenue that the data requested by the Deputy is not available.
I am further advised that Revenue is monitoring the practice of the conversion of a business from self-employment to a company in certain sectors, where the scale of conversions is unusual for the particular sector involved.
