Revenue eBrief No. 017/22
24 January 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", which was published by the Department of Social Protection in July 2021.