Dáil Éireann - Volume 424 - 21 October, 1992
Written Answers. - Employment and Training Levy.
Mr. Callely Mr. Callely
149. Mr. Callely asked the Minister for Labour if he will consider amending the youth and training levy of 2 per cent to its original format of youth employment levy; if he will utilise the levy solely for job creation for those people under 25 years; and if he will make a statement on the matter.
Minister for Labour (Mr. Cowen) Brian Cowen
Minister for Labour (Mr. Cowen): I take it that the Deputy is referring to the Employment and Training Levy for which the legislative basis is contained in the Youth Employment Agency Act, 1981 and the Labour Services Act, 1987.  The rate of levy is one per cent of reckonable earnings, emoluments or income.
Up to 1988, all of the proceeds of the levy were allocated to youth programmes. Under the Labour Services Act, 1987, the scope of the levy was extended to employment and training generally and since then has been used towards the funding of activities of FÁS, CERT and certain programmes run by the Department of Education.
I have no plans at this time to utilise the levy solely for job creation for persons under 25 years.
Dáil Éireann 424 Written Answers. Employment and Training Levy.