Revenue eBrief No. 083/25
15 April 2025
Taxation of payments made to Home Tutors by the Department of Education
Tax and Duty Manual Part 05-01-26 on Taxation of payments made to Home Tutors by the Department of Education has been updated as follows:
Section 4 has been updated, removing reference to any specific PRSI class and confirming that Department of Social Protection (DSP) have responsibility for determination of PRSI classes. Contact details for DSP have also been included in case of any queries on PRSI.