65 Mr. Bree asked the Minister for Finance the reason the Revenue Commissioners treat ESB contract meter readers, including a person (details supplied) in County Sligo, as being under a contract of service (PAYE) rather than of service (self-employed); if the commissioners have considered changing the designation of such workers; and if he will make a statement on the matter. [9209/97]

All meter readers engaged by the ESB are regarded for income tax purposes as being employed under a contract of service and subject to deduction of tax under the PAYE system.

Whether an individual is engaged under a contract of service (employee) is a question of fact and law. The decision by the Revenue Commissioners to treat meter readers as being employed under a contract of service (PAYE) rather than under a contract of service (self-employed) was confirmed at an appeal commissioners hearing (in another similar case) on 5 June 1986. A change in the designation of such workers is not contemplated.