The Back to Work Enterprise Allowance (BTWEA) is designed to provide a monetary incentive for people who are in receipt of certain qualifying social welfare payments to develop a business while allowing them to retain a reducing proportion of their qualifying social welfare payment over two years; 100% in year 1 and 75% in year 2. The objective is to support eligible DSP customers to commence self-employment through setting up a new enterprise.
Where BTWEA was approved and in payment for one business and the business ceases, the customer cannot resume or continue their BTWEA payment for a different business until five years has elapsed.
Customers are allowed to resume the BTWEA once, where the BTWEA ceased due to mitigating circumstances. A resumption must always be in respect of the enterprise originally approved for BTWEA.
Mitigating circumstances can include but are not limited to a long-term illness or injury requiring prolonged absence from self-employment or the serious illness of an immediate family member requiring the customer undertaking a caring responsibility.
Other mitigating circumstances may arise can be considered by the officer having regards to all the relevant circumstances of the case.