Michael McGrath (Cork South Central, Fianna Fail) | Oireachtas source

I thank both Deputies for the points they have made. My experience is that when it comes to the option of a child cycling to school, it is not the cost of the bike that is the deterrent but the safety of the route. That is why the Government and local authorities are investing a lot more money in safe cycling routes. Similarly, when it comes to cycling to college, it may be a factor for some but I think distance and safety are also a consideration, although less so, of course, because they are adults.

I might just add a few points. The scheme was reviewed by the Irish Government Economic and Evaluation Service and the staff in the Department of Transport. That was published two years ago in 2021. The review referred to a survey of scheme participants which provided evidence of some additionality from the scheme, but the review's conclusion stated:

...it is unclear how the scheme could be expanded to include them without fundamentally changing the model by which it operates. Expanding the scheme to these groups will likely require the development of an entirely new, more expansive scheme or a complementary programme targeted at these groups as the existence of an employment relationship is inherent to the nature of the current scheme as a benefit-in-kind exemption.

My honest assessment is that it would not be possible to do this within the parameters of the existing Finance (No. 2) Bill. However, I am happy to engage with the Deputy to see if we can explore this further. Given the complexity from an administrative and drafting point of view, it certainly would not be possible in the context of the current Finance (No. 2) Bill.