Robert Dowds (Dublin Mid West, Labour)
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29. To ask the Minister for Finance if a person who has been in receipt of one-parent family payment for a period in excess of 15 months, and who is seeking to work full time in their own business, will be eligible to avail of the start your own business scheme which allows for a two-year exemption from income tax for certain persons who set up their own businesses. [52035/13]

Michael Noonan (Limerick City, Fine Gael)
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In the recent Budget I announced the Start Your Own Business initiative, which provides an exemption from Income Tax for individuals who have been unemployed for a period of 12 months and who start a new, un-incorporated business between 25 October 2013 and 31 December 2016. I can confirm that one-parent family payment is a qualifying payment for the purposes of the initiative.