Charles Flanagan (Laois-Offaly, Fine Gael)
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52. To ask the Minister for Finance if he will extend the cycle to work scheme; and if he will consider allowing original recipients of the scheme to reapply. [11066/14]

Michael Noonan (Limerick City, Fine Gael)
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The Cycle To Work scheme provides that a director or employee shall not be relieved from a charge to income tax more than once in any period of 5 consecutive years of assessment, commencing with the year of assessment in which the director or employee concerned is first provided with a bicycle or bicycle safety equipment. Accordingly, a person who purchased a bicycle in the 2009 year of assessment, could at this stage, once again avail of the provisions of the scheme. I have no plans at this stage to extend the scheme.