Vol. 521 No. 4
118 Mr. McGrath asked the Minister for Finance the number of taxpayers who, each year, availed of the tapering tax free allowances introduced in the Finance Act, 1997 for people who were long-term unemployed and had taken up work; and the total cost to the Exchequer in each of those years. [17079/00]
I presume that the Deputy is referring to the revenue job assist allowance that I introduced in the Finance Act, 1998 for certain categories of long-term unemployed on resuming employment.
I am advised by the Revenue Commissioners that their records indicate the number of individuals who qualified for the allowance and the relevant costs for the years in question to be as follows:
|
Numbers Qualifying |
Cost (£m) |
|
|
1998/1999 |
1,171 |
1.1 |
|
1999/2000 |
2,938 |
2.4 |
119 Mr. McGrath asked the Minister for Finance the reason workers who have availed of the back to work allowance from the Department of Social, Community and Family Affairs are not eligible to claim the tapering tax allowances introduced in the Finance Act, 1997, for long-term unemployed who took up work; and if he will make a statement on the matter. [17080/00]
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 scheme is a focused two-part initiative that gives employers an incentive to employ a long-term unemployed person. Under the terms of the scheme the long-term unemployed person also qualifies for a special tax allowance over a three year period. The scheme has been extended to include persons in receipt of certain disability payments and prisoners released under the Good Friday Agreement.
However, where the employer or the employee has or is benefiting under other employment schemes, such as the back to work allowance scheme in respect of the employment for which the revenue job assist is being claimed, relief will not be due under the scheme.
As a general principle, individuals are entitled to benefit from no more than one employment scheme at the same time and the legislation governing the revenue job assist provides accordingly. I have no plans to alter this condition.
The revenue job assist scheme is, however, available to individuals who have been in receipt of the back to work allowance for different employment in the past, subject to satisfying the other conditions of the scheme.
