Maureen O'Sullivan (Dublin Central, Independent)
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Question 15: To ask the Minister for Finance if a scheme such as Revenue job assist will be implemented specifically for long-term unemployed graduates; and if he will make a statement on the matter. [38855/11]

Michael Noonan (Limerick City, Fine Gael)
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Sections 88A and 472A of the Taxes Consolidation Act, 1997 provide for the Revenue Job Assist scheme, which allows tax relief for employers and employees in situations where an individual commences work having previously been long term unemployed. The scheme operates by providing a double deduction from Income Tax and PRSI for 3 years for employers that employ a person who has been unemployed for a minimum of 12 months. The employee receives an additional tax-free allowance on a sliding scale for the same time period.

In order to qualify for the scheme, the employer must not have made any staff redundant in the 26 weeks prior to the recruitment and must offer a job for a minimum of 30 hours a week with a contract for at least 12 months.

In order for the employee to qualify, they must have been continuously unemployed for the previous 12 months.

Any individual who has been unemployed for the previous 12 months and is in receipt of a payment from the Department of Social Protection can qualify for this scheme, including graduates. Therefore I see no need to introduce a scheme that would only apply to graduates.