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Taxation of Locums

Posted by Brian Flynn in Tax on 15 May 2009


The Irish Taxation Institute has received the following clarification from Revenue at TALC Audit.  There has been no change in policy in relation to the tax treatment of locum pharmacists and doctors.  Cases are examined on a case-by-case basis to establish that the correct employment status is applied with reference to the guidelines set out in the Code of Practice for determining Employment or Self-employment Status of Individuals.  This Code was agreed with ICTU, CIF, IBEC, SFA, NERA, Departments of Social & Family Affairs, Department of Enterprise Trade and Employment and the Revenue Commissioners. 

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