Joanna Tuffy (Dublin Mid West, Labour)
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Question 70: To ask the Minister for Finance the number of applications received and the number approved to date in respect of the cycle to work scheme; and if he will make a statement on the matter. [24291/09]

Brian Lenihan Jnr (Dublin West, Fianna Fail)
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The cycle to work scheme came into operation on 1 January 2009. With a view to keeping the scheme simple and reducing administration on the part of employers, and following the model of the related travel pass scheme, there is no notification procedure for employers to indicate to the Revenue Commissioners that they are operating the cycle to work scheme. In view of this, the Revenue Commissioners do not have statistics on the uptake of the scheme.

The scheme operates on a self-administration basis, with the employer having no obligation to obtain advance approval for a particular scheme, or in fact to notify Revenue that they are operating a scheme, and therefore relief is automatically available provided the employer is satisfied that the conditions of their particular scheme meet the requirements of the legislation.

The purchase of bicycles and associated safety equipment by employers for employees or directors is subject to the normal Revenue audit procedure with the normal obligations on employers to maintain records (e.g. delivery dockets, invoices, payments details, etc.). The employer is also obliged to keep all salary sacrifice agreements entered into between the employer and employees/directors, together with all signed statements from employees/directors regarding use of the bicycles and safety equipment.

A circular providing for the implementation of the cycle to work scheme in the Civil Service was issued on 27 May 2009. That circular will also provide a framework for the implementation of the scheme in the wider public service. The circular is available on my Department's website at www.finance.gov.ie.