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- Written Answers — Department of Finance: Tax Reliefs (7 Nov 2023)
Cian O'Callaghan: 331. To ask the Minister for Finance if he will consider extending the bike-to-work scheme for people who are self-employed in the interest of meeting our climate targets; and if he will make a statement on the matter. [48394/23]
- Written Answers — Department of Finance: Tax Reliefs (7 Nov 2023)
Michael McGrath: Section 118(5G) of the Taxes Consolidation Act 1997 (TCA) provides for the Cycle to Work scheme. This scheme offers an exemption from benefit-in-kind (BIK) 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. Associated safety equipment includes helmets, lights, bells, mirrors and...