REVENUE JOB ASSIST - Special Categories

Introduction

Section 16 Finance Act 1998 provides tax relief to encourage the long-term unemployed to take up employment and also gives an incentive to employers to employ such individuals. These measures are known as Revenue Job Assist. A detailed article on the operation of the scheme was included in Tax Briefing - Issue 31 of April 1998.

Special Categories

The legislation contains a provision whereby a member of a special category of persons can qualify for relief if that special category of persons has been approved, for the purposes of Section 472A Taxes Consolidation Act 1997 by the Minister for Social, Community and Family Affairs with the consent of the Minister for Finance. This approval has now been made in respect of the following category of persons with effect from 1 January 1999:

People in receipt of Disability Allowance or Blind Person’s Pension for a period of at least 12 months.

If such an individual takes up a qualifying employment which commences on or after 1 January 1999, he or she will qualify for the Job Assist Allowance and his/her employer will qualify for the Double Wages Deduction.