226 Certain employment grants and recruitment subsidies

This section provides that certain employment grants or recruitment subsidies paid to an employer who employs a person or persons under certain employment schemes are to be disregarded for all the purposes of the Tax Acts.

The relevant grants and subsidies are those paid —

• under the Department of Social and Family Affairs back to work scheme,
• under any scheme established by the Department of Enterprise, Trade and Employment which promotes the employment of individuals who have been unemployed for 3 or more years,
• under any operating agreements between the Minister for Enterprise, Trade and Employment and County Enterprise Boards,
• on or after 6 April, 1997, under the employment Support Scheme administered by the National Rehabilitation Board,
• on or after 1 September 2005, under the Wage Subsidy Scheme administered by the Department of Social Protection,
• under the EU Leader II Community Initiative which will run to 1999,
• under Area Partnership Schemes, which are administered by Area Development Management Limited under the EU Operational Programme for Local, Urban and Rural Development,
• under the Special Programme for Peace and Reconciliation in Northern Ireland and the Border Counties,
• under the joint Northern Ireland/Ireland INTERREG Programme 1994–1999, or
• under any initiative of the International Fund for Ireland.
• under JobsPlus, a scheme administered by the Dept. of Social Protection and paid on or after 1 July 2013.

Relevant Date: Finance Act 2021