Taxes Consolidation Act 1997 section 88A

Double deduction in respect of certain emoluments

Section 88A provided employers with a double deduction from taxable profits for wages and employer's PRSI paid to qualifying long-term unemployed individuals during the first 36 months of employment, under the "Job Assist" relief which ceased for employments commencing on or after 1 July 2013.

• Employers could claim an additional deduction equal to the normal deduction for wages paid to a qualifying employee and the related employer's PRSI contributions, effectively doubling the tax relief on those costs.
• The double deduction was available only during the qualifying period of 36 months from the date the qualifying employment commenced.
• The relief was not available where either the employer or the qualifying employee was benefiting, or had benefited, from a state-funded employment scheme in respect of that employment, although certain FÁS training courses and Department of Social Welfare programmes were excluded from that restriction.
• The section ceased to have effect for all employments commencing on or after 1 July 2013, meaning no new claims can arise under this provision.