Mary Upton (Dublin South Central, Labour)
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Question 141: To ask the Minister for Finance if his attention has been drawn to the fact that the cycle to work scheme does not allow for participants to purchase a child helmet or child seat and that this severely restricts the ability of parents to transport their child to school or child-care on their way to work; and if he will make a statement on the matter. [34819/10]

Brian Lenihan Jnr (Dublin West, Fianna Fail)
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The cycle to work scheme is a tax incentive aimed at encouraging employees to cycle to work. It provides for an exemption from a benefit-in-kind charge in circumstances where an employer provides a director or employee with a bicycle and/or associated bicycle safety equipment where they will be used mainly for qualifying journeys, being journeys between home and place of work or between two different places of work. In this regard, safety equipment for a child, like a helmet or separate seat, is not considered as being necessary for the director or employee's qualifying journeys and therefore does not qualify as safety equipment under the scheme.