6Duration of rebate

6 Duration of rebate

(1)  A rebate under this Act is only payable in respect of a trainee or apprentice for a period of 2 years from the day that the training contract of the trainee or apprentice takes effect under the Training and Workforce Development Act 2013 .

(2)  [Section 6 Subsection (2) substituted by No. 9 of 2020, s. 12, Applied:01 Apr 2020] A rebate under this Act is only payable in respect of a youth employee –

(a) if the youth employee is an eligible employee under section 5(1)(b) by virtue of being employed or engaged within the period specified in paragraph (ab)(i) of the definition of eligible period in section 3 , for a period of one year from the date that the youth employee commenced the employment or engagement within that eligible period; or

(b) if the youth employee is an eligible employee under section 5(1)(b) by virtue of being employed or engaged within the period specified in paragraph (ab)(ii) of the definition of eligible period in section 3 , for a period of one year from the date that the youth employee commenced the employment or engagement within that eligible period.

(3)  A rebate payable under this Act in respect of an eligible employee who is a youth employee is payable for the entire period of one year as calculated under subsection (2) for the eligible employee even if the eligible employee ceases to be a youth employee during that period.