The objective of the back to work allowance scheme is to give an incentive to long-term unemployed persons who, in the absence of the scheme, would not be in a position to take up a job. The scheme has a limited number of places and is targeted at people who need an additional incentive to return to the workforce. It is, therefore, a requirement of the scheme that an application must be made prior to taking up employment.
The person concerned commenced employment on 7 January 1999. He applied for the back to work allowance on 30 March 1999, some 11 weeks after commencing employment. Accordingly, 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. There are no circumstances in this case which would justify a revision of this decision.