Simon Harris (Wicklow, Fine Gael) | Oireachtas source

I do not want to get overly pedantic, but the legislation is legally interpreted in the way I have outlined. One could argue the legislation does not state "who performed the duties for 12 months" but "who performs the duties for 12 months" therefore someone is eligible from day one. I do not mean to be pedantic, I am just giving my reading of it, which tallies with how Revenue interprets it. I accept the point being made by the Deputy, but it is not how it is administered by Revenue. The employer and employee make the 12 month commitment to Revenue while availing of the scheme. There has not been an issue in this regard from a legal or administrative point of view.