Revenue confirmed the content of Tax and Duty Manual Part 15-01-32 is no longer relevant as the Revenue Job Assist Scheme and the Employer Job (PRSI) Incentive Scheme ceased permanently in respect of all employments commencing on or after 1 July 2013.
The schemes were replaced by the "JobsPlus" scheme which is administered by the Department of Social Protection.
See Revenue eBrief No. 175/21 for further details.
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