Gerald Nash (Louth, Labour) | Oireachtas source

I move amendment No. 6:

In page 12, between lines 24 and 25, to insert the following: “Amendment of section 118 of Principal Act (benefit-in-kind: relief for bicycles)

8. Section 118 of the Principal Act is amended by the insertion of the following subsection after subsection (5G):

“(5GA) Where expenses incurred in, or in connection with, the provision of a bicycle or bicycle safety equipment are exempt from a charge to tax by virtue of subsection (5G), then such expenses are exempt if incurred again within four years, where they were incurred in order to replace a bicycle or bicycle safety equipment that was stolen.”.”.

Amendment No. 6 relates to the cycle to work tax scheme. The Minister will be aware that an employee can only use that scheme once every four years. I have come across cases where bikes have been stolen, for example, and if the bike is not insured people will incur considerable expense to replace it. This is a straightforward request to change the rules governing the scheme and make sure people can use it again if their non-insured bike is stolen. I would appreciate the Minister's views on that.

Amendment No. 7 relates to incentivising families to buy bikes for children. Looking at the data from recent years, there has been an 86% drop in the number of children cycling to school if we compare the 2016 census with numbers from the mid-1980s. In one generation there was a drop of 86%. I have not seen the figures from the most recent census but, anecdotally, I think it would be fair to say the numbers have increased in the years since 2016. However, that is coming from a relatively low base. We are asking the Minister to consider the introduction of a scheme to support families to obtain bikes for their children. It makes sense from a cost perspective. Buying bikes can be expensive. It also makes sense from an environmental point of view. I think the Minister will agree it would be a positive thing to do.