Karshan (Midlands) Limited Trading as Domino’s Pizza v The Revenue Commissioners [2022]

Posted In: Case Law
  • Decision Number
    IECA 124
  • Legal Body
    Court of Appeal (IECA)
  • Type of Claim / Jurisdiction
    Contracts of Employment
Issues covered: Employment Status; Contracts of Employment

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

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This article is correct at 16/02/2023
Disclaimer:

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Duncan Inverarity
A&L Goodbody

The main content of this article was provided by Duncan Inverarity. Contact telephone number is +353 1 649 2401 or email dinverarity@algoodbody.com

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