Source document: https://docs-lawep.s3.us-east-2.amazonaws.com/1697751018110.pdf (Ireland)
Your Ref: S0724 PAC33 Ref: 100085-22 18 February 2022 Ms. Sarah Cremin, Committee Secretariat, Committee of Public Accounts, Leinster House, Dublin 2.

PAC@oireachtas.ie Dear Ms. Cremin, I refer to the correspondence, on behalf of the Committee, of 4 February 2022, requesting details of the number of people classified as self-employed including a breakdown by sector.
Persons who are self-employed are required to register for self-assessment Income Tax and file an Income Tax Return (Form 11) on an annual basis.

An analysis of taxpayers who were registered for Income Tax and who were required to file a Form 11 in respect of 2020, the latest year for which the returns are available, is provided by sector in the table attached at Appendix A.

The numbers include all filers of Form 11 returns, regardless of the nature of their self-assessment.
Consequently, as well as including persons who are self-employed, as the term is commonly understood, it also includes the following categories: • proprietary company directors • PAYE employees who have additional income sources, e.g.

investment income (including net rental income) in excess of €5,000 per annum • persons in receipt of foreign income sources, e.g.

UK or other foreign pensions.


If you have any queries please do not hesitate to contact Angela O’Gorman at (01) 8589181 or angelaogorman@revenue.ie Yours sincerely, _____________________ Niall Cody, Chairman.
,/ 1 R1086 PAC33 Revenue Self-Assessment Individuals by Sector 2020 Employment Sector Accommodation and Food Service Activities Administrative and Support Service Activities Agriculture, Forestry and Fishing Arts, Entertainment and Recreation Construction Education Electricity, Gas, Steam and Air Conditioning Supply Financial and Insurance Activities Human Health and Social Work activities Information and Communication Manufacturing Mining and Quarrying Other Services Activities Professional, Scientific and Technical Activities Public Administration and Defence Real Estate Activities including Rental Income Transportation and Storage Water Supply, Sewerage Waste Management and Remediation Activities Wholesale and Retail Trade/Repair of Motor Vehicles and Motorcycles Other Total Appendix A Totals 18,941 15,687 104,844 15,998 79,390 13,995 110 23,519 22,623 13,643 14,932 225 25,211 48,450 1,440 118,236 30,225 604 39,634 103,426 691,133 2 R1086 PAC33