Ciarán Cuffe (Dún Laoghaire, Green Party)
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Question 117: To ask the Minister for Health and Children the steps she has taken to ensure the cycle to work scheme, introduced in the Finance (No. 2) Act 2008, can be availed of by officials in her Department; and if she will make a statement on the matter. [6804/09]

Mary Harney (Dublin Mid West, Progressive Democrats)
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I am aware of the provisions of Section 7 of the Finance (No.2) Act 2008 which introduced an exemption from an income tax charge under section 118 of the Taxes Consolidation Act 1997 in respect of a benefit in the form of a bicycle or associated safety equipment provided to a director or employee by his or her employer, where the bicycle/associated safety equipment is used by the employee or director mainly for qualifying journeys. My Department is considering the detailed arrangements that will be required to implement the scheme.