Joan Burton (Dublin West, Labour)
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Question 192: To ask the Minister for Finance the number of individual taxpayers he expects to avail of the cycle to work scheme in any full year in view of the full year forecast cost of the scheme to be €0.4 million; if he will estimate the cost to the Exchequer of administering the scheme; if he proposes to extend the scheme to the self-employed; if he proposes to introduce measures to minimise administration costs and maximise take-up of the scheme by small and medium enterprises and their employees; and if he will make a statement on the matter. [38856/08]

Brian Lenihan Jnr (Dublin West, Fianna Fail)
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The cost of the scheme will depend on uptake. The estimated full year cost of €0.4 million is based on an assumption that approximately 7,000 employees will avail of the scheme over the first five year period of the operation of the scheme (the exemption may apply only once in any five year period in respect of any employee).

The scheme has been designed with a view to ensuring that the administration costs for the Exchequer and employers will be minimal. The concept of a benefit in kind does not arise in the case of the self-employed. For self-employed persons all expenses "wholly and exclusively" incurred for the purpose of their trade or profession are allowable for tax purposes. However, there is no tax deduction for self-employed persons in respect of costs incurred by them in relation to travelling to and from their place of business. This general principle will remain unchanged.

The aims of the cycle to work scheme are to help reduce traffic congestion and environmental pollution and to promote healthy lifestyles. It will be open to all employers, both large and small. The scheme can provide savings in income tax, PRSI and levies for employees availing of it, which should help to ensure its success.

Joan Burton (Dublin West, Labour)
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Question 193: To ask the Minister for Finance the estimated receipts for 2009 from the income levy from people with incomes under €100,000 and €100,000 and above; the number of taxpayers who will pay in each income category; the number who will be exempt from the levy following the arrangement announced by him to exempt people on certain low incomes; the estimated reduction in revenue as a result of these exemptions; and if he will make a statement on the matter. [38857/08]

Brian Lenihan Jnr (Dublin West, Fianna Fail)
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Full details of the income levy and the arrangements to exempt those on low incomes will be set out in the forthcoming Finance Bill. The associated statistics requested by the Deputy will also be available at that stage.