Search for "cycle to work" segment:7991023 (KildareStreet.com)

Written Answers — Department of Finance: Tax Code (7 Jul 2021): Brian Leddin: 53. To ask the Minister for Finance if he will address the anomaly in which an e-bike qualifies under the cycle to work scheme but an e-bike kit does not; and if he will make a statement on the matter. [36743/21]
Written Answers — Department of Finance: Tax Code (7 Jul 2021): Paschal Donohoe: .... I am advised by Revenue that section 118 of the Taxes Consolidation Act 1997 provides that a charge to tax will generally arise where an employer provides a benefit to a director or employee. The Cycle to Work scheme provides for an exemption from this charge to tax and allows an employer to purchase a bicycle and safety equipment for a director or employee without a taxable...

KildareStreet search is case-insensitive, and tries to match all the search terms within a document.
To exclude a word from your search, put a minus ("-") sign in front, for example to find documents containing the word "representation" but not the word "taxation":
representation -taxation
To search for an exact phrase, use quotes (""). For example to find only documents contain the exact phrase "Mahon Tribunal":
"mahon tribunal"
If you want to search for words only when they're used near each other in the text, use "NEAR". For example, to find documents containing the word "elephant" near the word "room":
elephant NEAR room
If the search phrase matches (part of) a TD or Senator's name, their own page will appear as the top result, but will also search speeches made by them too.
From a person's page, you have the option to search only their speeches.
Advanced Users: You can perform boolean searches, with brackets, AND, OR, and XOR. There are many prefixes you can use directly instead of the advanced search form, here's a selection:
- party:Lab
- department:Defence
- section:seanad OR section:wrans
- section:debates
- section:committees
- date:20120918
- 20080101..20080131
You can also add Kildarestreet to your web browser's search box.