Tommy Broughan (Dublin North East, Labour)
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Question 370: To ask the Minister for Defence the way in which the cycle to work scheme has been made available to staff in his Department and agencies under his remit; the location at which this scheme is not currently available; when it will be made available; and if he will make a statement on the matter. [10797/09]

Willie O'Dea (Limerick East, Fianna Fail)
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My Department supports 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.