32. Captain FABER
asked whether, when a workmen contracts with a farmer to hoe a field of roots for a certain sum, without any time being taken into consideration, they are both liable to the Insurance Tax?
§ Mr. MASTERMAN
If the workman referred to is employed under a contract of service he will be an employed contributor, and both he and his employer will pay, not an Insurance Tax, but their respective shares of the contribution laid down in the Act. Whether the man is employed under a contract of service is a question of fact which can only be determined satisfactorily after consideration of all the circumstances of the employment, but if the farmer has the right to give the workman directions on matters of detail arising in the course of the work, there can be little doubt that a contract of service exists. With regard to this and similar questions, I would, however, refer to the replies I gave to the hon. Members for Eastbourne and South Herefordshire on 15th and 22nd July. Procedure is established by the Act under Section 66 for dealing with these and similar questions, and any of the parties concerned can apply to the Commission for a judicial decision through the local officer of Customs and Excise.