The company sought a meeting with Minister of State at the Department of Enterprise Neale Richmond but was rebuffed by officials, who said the minister was unavailable due to "a very heavy schedule".

In a letter sent to the department, Shorecal's chairperson Charles Caldwell said the company ran 31 stores in Ireland, including nine in the North, and employed more than 400 people directly, with another 545 drivers on self-employed contracts.

Mr Caldwell wrote: "This does not account for the many additional local businesses and suppliers which the company works with indirectly."

He said a then recent Supreme Court judgment involving one of its subsidiaries had determined drivers were not self-employed contractors and Revenue considered they should be treated as direct employees.

"This [has been] a long-standing arrangement which our stores have consistently operated and is also the case for the wider food and delivery services sector, as well as many other significant sectors of the Irish economy, including online shopping," said the letter.

Mr Caldwell said the company had "significant concerns" about the judgment and its potential to affect only its business and not any of its competitors, which all operate the same business model.

He wrote: "The current model we operate is an essential aspect of our business and not something we can change without affecting our ability to compete fairly in the market."

Mr Caldwell said Shorecal would, of course, respect and implement any changes required from the Supreme Court decision, but it wanted to meet with Mr Richmond to discuss its implications and how a "level playing field" would be created in the delivery sector.

The letter added: "In order to make sustainable commercial and planning decisions, Shorecal requires clarity on this issue urgently. A fair and equally competitive operating environment is essential in this regard."

The Department of Enterprise had been contacted by communications firm Hume Brophy last summer, which was acting on behalf of Shorecal, with the meeting request recorded in the Lobbying Register.

An email from Hume Brophy [now Penta] said: "We appreciate the minister's busy schedule and can accommodate a meeting at short notice and via [virtual communication]."

However, the department responded saying: "Minister [Neale] Richmond is unavailable to meet owing to a very heavy schedule."

Asked about the letter, a statement from Shorecal said engagement with Revenue on foot of the judgment continued and that no further comment was possible at this time.