Unions have challenged the Treasury to tackle Scotland's state-operated ferry company if it is serious about taking action against offshore companies.
Chief Secretary to the Treasury Danny Alexander said a tax loophole allowing firms to dodge £100 million a year in National Insurance would be closed under a new scheme targeting offshore payroll services.
The unions agree with the move but point to the Caledonian MacBrayne Crewing (Guernsey), which was incorporated in April 2005 and approved by ex-LibDem Scottish Transport Minister Nicol Stephen.
The Herald revealed in 2004 CalMac was considering moving staff offshore to save £1.5m a year.
However, the STUC's Stephen Boyd said: "The STUC finds the irony of the Chief Secretary to the Treasury's position quite overwhelming given his party was actively complicit in enabling egregious exploitation of the very loophole he now supposedly wishes to abolish."
Michael Hogg, Scottish regional organiser for the Rail, Maritime and Transport union, said: "We were opposed to crewing ever going offshore. It created horrendous problems for our members."
A CalMac spokesman said: "Our payroll arrangements are fully compliant with UK law and mirror almost universal maritime industry practice."
A Transport Scotland spokesman said ministers were content CalMac's arrangements "are in "full accordance" with the law.
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