Revenue eBrief No. 115/22

26 May 2022

Part 42-04-55 - National Co-op Farm Relief Service Operators

Tax and Duty Manual Part 42-04-55 - National Co-op Farm Relief Service Operators - has been updated at paragraph 2 to reflect the PRSI treatment of labour only operators in line with the "Code of Practice on Determining Employment Status", the revised version of which was published by the Department of Social Protection in July 2021.