Éamon Ó Cuív (Galway West, Fianna Fail)
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169. To ask the Minister for Finance further to Parliamentary Question No. 76 of 2 May 2013, the reason supervisors on the TÚS scheme, who work a 35 hour week, are not eligible to participate in the job assist revenue scheme; and if he will make a statement on the matter. [23894/13]

Michael Noonan (Limerick City, Fine Gael)
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Section 472A(5)(a) of the Taxes Consolidation Act 1997 states that the deductions due under the Revenue Job Assist scheme “shall not be due if the qualifying individual, or his or her employer, is benefiting, or has benefited, in respect of a qualifying employment in respect of which a claim under this section is made, under an employment scheme, whether statutory or otherwise.” An employment scheme is defined in the section as follows ""employment scheme" means a scheme or programme which provides for the payment in respect of an employment to an employer or an employee of a grant, subsidy or other such payment funded wholly or mainly, directly or indirectly, by the state or by any board established by statute or by any public or local authority."

On the basis of the above, I regret that supervisors on the TÚS scheme do not qualify for the Revenue Job Assist scheme.