P J Sheehan (Cork South West, Fine Gael)
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Question 102: To ask the Tánaiste and Minister for Finance if the Revenue Commissioners will assist a person (details supplied) in Dublin 12 to obtain a P60. [26956/07]

Brian Cowen (Laois-Offaly, Fianna Fail)
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I am informed by the Revenue Commissioners that it appears from their records that the taxpayer commenced employment with the company in question during 2001. On 5 November 2007 a letter was sent to the taxpayer giving details of his pay, tax and PRSI deductions for the years 2001 and 2003 to 2006, in accordance with the records held by the Revenue Commissioners. No details are available for the year 2002. The details provided in the letter are those which would be included in a P60 certificate, which is issued by an employer.

Paul Gogarty (Dublin Mid West, Green Party)
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Question 103: To ask the Tánaiste and Minister for Finance the schemes currently in place to encourage workers, through tax incentives or other means to cycle to work; and if he will make a statement on the matter. [26992/07]

Brian Cowen (Laois-Offaly, Fianna Fail)
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There is no specific tax scheme to encourage workers to cycle to work. There is, however, a provision in the existing Benefit-in-Kind arrangements to allow an employer to provide an employee with a small benefit to a value not exceeding €250 in any one year without applying PAYE and PRSI to that benefit. If the €250 limit is exceeded in any year the employee must pay tax on the total value of any such benefits. The purchase by an employer of a bicycle for an employee could be covered by this provision, subject to this €250 limit on the total value of such benefits in any tax year.

Paul Gogarty (Dublin Mid West, Green Party)
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Question 104: To ask the Tánaiste and Minister for Finance his views on introducing a cycle to work scheme similar to the UK where bicycles can be purchased through the employer with the cost being deducted from the gross salary, thus saving on PRSI and income tax in view of the fact that this would encourage more people to cycle; and if he will make a statement on the matter. [26993/07]

Brian Cowen (Laois-Offaly, Fianna Fail)
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There are no plans for the introduction of a scheme of the type referred to by the Deputy. There is provision in the existing Benefit-in-Kind arrangements to allow an employer to provide an employee with a small benefit to a value not exceeding €250 in any one year without applying PAYE and PRSI to that benefit. If the €250 limit is exceeded in any year the employee must pay tax on the total value of any such benefits.

The purchase by an employer of a bicycle for an employee could be covered by this provision, subject to this €250 limit on the total value of such benefits in any tax year.