Leo Varadkar (Dublin West, Fine Gael)
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Question 149: To ask the Minister for Finance if he is satisfied that by participating in the cycle to work scheme employers do not have a duty of care towards the employee in relation to those employees cycling to and from work; and if he will make a statement on the matter. [16569/09]

Brian Lenihan Jnr (Dublin West, Fianna Fail)
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I assume the Deputy is referring to the cycle to work scheme that became available from 1 January this year. There is no provision in the tax code that imposes a duty of care on employers toward employees who participate in the scheme. Such issues are a matter for agreement between each employer and its participating employees. Accordingly, the circular implementing the cycle to work scheme in the Civil Service, and which may also be used by the wider public service will, for example, set out the responsibilities of the employee in relation to the proper use and maintenance of the bicycle.