Tommy Broughan (Dublin North East, Labour)
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Question 481: To ask the Minister for Agriculture, Fisheries and Food 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. [10794/09]

Brendan Smith (Cavan-Monaghan, Fianna Fail)
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The provisions of Section 7 of the Finance (No.2) Act 2008 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. The Department of Finance is preparing the detailed arrangements that will be required to implement the scheme. Upon receipt of these arrangements, the Department will start the process of putting the Scheme into operation. Details of implementation of the Scheme in respect of bodies under the aegis of the Department of Agriculture, Fisheries and Food is a matter for the Bodies themselves as part of their day-to-day activities.