Kevin Humphreys (Dublin South East, Labour)
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165. To ask the Minister for Finance if a person in receipt of the back to work enterprise allowance is eligible for the start your own business incentive; and if he will make a statement on the matter. [54344/13]

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 a person in receipt of the Back to Work Enterprise Allowance is eligible for the initiative.