Vol. 508 No. 3
180 Mr. Higgins (Dublin West) asked the Minister for Finance if he will amend the job assist scheme to allow successful applicants to change employment during the term of the scheme and to retain the allowance in order that the scheme would become time based rather than position based. [18989/99]
The Revenue job assist scheme was introduced in April 1998 to complement the wide range of schemes already available to assist the long-term unemployed back into employment. The basic requirement that must be met by an individual wishing to avail of the scheme is that he or she must have been continuously unemployed for the immediate 52 weeks prior to taking up a qualifying employment, and have been in receipt of unemployment benefit, unemployment assistance, or one parent family payment. The scheme has been extended, since 1 January 1999, to cater for an individual who has been in receipt of disability allowance or blind persons allowance.
The tax allowance available under the scheme is due for three tax years and is tapered over that period. An individual may only claim the allowance for one three year period.
The question proposes that applicants be allowed to change employment during the term of the scheme. In this regard I am glad to be able to clarify that it is already the case under the legislation governing the scheme, (Section 472A(4) Taxes Consolidation Act, 1997), that a qualifying individual may change employment once during the three year period, and still retain the tax allowance, provided the second employment is a qualifying employment. The allowance due in the second employment will be the allowance appropriate to the relevant tax year in the 3 year period. I trust this has clarified the position to the Deputy's satisfaction.
