The objective of the back-to-work allowance scheme is to provide a financial incentive to long-term unemployed people to return to the active labour force. The scheme is, therefore, designed to encourage persons who have been without a job for more than 12 months to return to work by providing them with a financial incentive for three years. It is targeted at people who are unable to find employment without such a financial incentive. It is a requirement of the scheme that an applicant must apply for the allowance prior to taking up employment.
The person concerned took up employment on 24 April 1997 but did not apply for the allowance until 4 July 1997. Her application was refused on the grounds that she had been able to obtain employment without recourse to the scheme. She submitted a letter of appeal but on review it was decided that there were no grounds for changing the original decision. She was so informed on 18 July 1997.