The back to work allowance scheme is designed to provide a financial incentive to the long-term unemployed, lone parents and other social welfare recipients to return to the active labour force. It is focused on situations where a return to work would not be possible without the support which the scheme provides.
The person concerned commenced employment on 19 January 2001. Her application was not received in the Department until September 2001, eight months after she had commenced work. Her claim was refused on that basis. This decision was later reviewed and was upheld.