The objective of the back to work allowance scheme is to provide a financial incentive to long-term unemployed people to return to work. The scheme has a limited number of places and is targeted at people who need an additional financial incentive to return to the workforce. It is a requirement of the scheme that an applicant must apply prior to taking up employment and this is clearly indicated on the relevant application form and information leaflet. In this regard, applying in time is an indication that the back to work allowance was instrumental in the claimant deciding to leave the live register.
The person concerned, who was unemployed since November 1993, took up employment on 16 June 1997 but did not apply for the allowance until 8 August 1997. His application was refused on the grounds that his claim was late and that he was in a position to return to the workforce without the need for the financial incentive which the scheme provides. His application was received in the Department on 12 August 1998 and the disallowance notice issued to him on the same day.