Richard Bruton (Dublin North Central, Fine Gael)
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Question 188: To ask the Minister for Finance his views on providing tax relief at 33% on buying a bicycle under his tax initiative which would be equal for all taxpayers instead of providing relief at a persons marginal tax rate. [5469/10]

Brian Lenihan Jnr (Dublin West, Fianna Fail)
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All tax reliefs and incentives are reviewed regularly, in line with the annual Budget and Finance Bill process and I will bear the Deputy's suggestion in mind in the context of such reviews. I note, however, that the Report of the Commission on Taxation, did not recommend any change to the scheme.