Dáil Éireann Debate, Tuesday - 2 December 2025
167. Deputy Robert O'Donoghue asked the Tánaiste and Minister for Finance if there are plans for incentives or grants to expand the cycle to work/bike to work scheme to make it more accessible to employers; and if he will make a statement on the matter. [67536/25]
View answerSection 118(5G) of the Taxes Consolidation Act 1997 provides for the Cycle to Work Scheme. This scheme offers an exemption from benefit-in-kind where an employer purchases a bicycle and/or associated safety equipment for one of their employees (or directors) to use, in whole or in part, to travel to work.
The Deputy may be aware that the Programme for Government 2025, "Securing Ireland's Future", contains a commitment to, within the lifetime of this Government, conduct a review of the Bike-to-Work scheme to boost take-up among all workers. The Terms of Reference of the review of the scheme will be considered in due course. In the course of this review, options to extend or restrict the current scheme or to complement or replace it with a direct expenditure measure may follow from the recommendations.
