Search for bike to work speaker:Michael McGrath segment:8622082 (KildareStreet.com)

Written Answers — Department of Finance: Tax Reliefs (23 May 2023): Michael McGrath: Section 118(5G) of the Taxes Consolidation Act 1997 (TCA 1997) provides for the Cycle to Work scheme. This scheme was introduced in 2009 and provides an exemption from benefit-in-kind (BIK) where an employer purchases a bicycle and associated safety equipment for an employee. The scheme operates on a self-administration basis. Relief is automatically available provided the employer is...

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