The city and county enterprise boards established nationally in October 1993 may provide grants towards the employment of persons engaged in the provision of locally provided services if it can be demonstrated that the project is viable and will not cause the displacement of jobs locally or nationally; and, financial assistance is necessary to enable the project to develop.
Regrettably, the activity referred to by the Deputy seems unlikely to satisfy these criteria. I should add that the employer may qualify for the employer PRSI exemption scheme administered by the Department of Social, Community and Family Affairs.