Mr. Niall McLoughlin:

The issue of VAT is raised across a range of different areas. It is something we continue to consider in conjunction with colleagues in the Department of Finance, etc. There is nothing immediate, however. Notwithstanding that, as the Senator knows, a number of bike schemes are supported through the local authority sector. Some work has been done on providing training opportunities to inmates in certain prisons for refurbishment of bikes that arrive at local authority civic amenity sites, which have proved very valuable recently.