Vol. 493 No. 3
249 Ms McManus asked the Minister for Finance if he will extend the revenue job assistance scheme to married women who are unemployed but do not qualify for unemployment assistance in view of the difficulty they experience in this regard; and if he will make a statement on the matter. [16147/98]
The new tax initiative that I introduced in this year's Finance (No. 1) Act to help the long-term unemployed back into employment is generally referred to as the revenue job assist scheme. This scheme is, essentially, a two part initiative. The first part of the initiative provides a special tax deduction in the first year of employment of £3,000 plus £1,000 for each child for persons unemployed for one year or more who take up a job. The allowance is tapered over a three year period. The second part of the initiative is a double tax deduction for employers who employ the long-term unemployed person. The double deduction will cover wages and employer's PRSI contributions and can last up to 36 months provided the previously long-term unemployed person is still employed by them.
To be eligible under the scheme a long-term unemployed individual must have been unemployed, for at least 12 months and in receipt of either an unemployment payment (unemployment benefit or unemployment assistance) or the one-parent family allowance from the Department of Social, Community and Family Affairs. The section also allows time spent on certain activities, programmes or courses for the unemployed in certain circumstances, to be taken into account for calculating the 12 months mentioned above.
