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.
The person concerned commenced selfemployment on 21 July 1997 but did not apply for the allowance until 6 February 1998. 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. The rules of the scheme do not allow payment to be made in cases of this kind.