The Court of Appeal overturned the decision of the Tax Appeal Commission (TAC) and the High Court and found that pizza delivery drivers are self-employed independent contractors. It had been determined in previous decisions that the pizza delivery drivers were employees.
What happened?
The contract between Karshan (Midlands) Limited Trading as Domino’s Pizza (Dominos) and the delivery drivers described the delivery drivers as independent contractors. Before they were rostered, the delivery drivers would submit their availability to the store managers. The Revenue Commissioner (Revenue) had stated that the delivery drivers should be treated as employees for PAYE purposes. Dominos contended that the delivery drivers were independent contractors and as such their tax affairs were their own responsibility. On appeal
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