Terence Flanagan (Dublin North East, Renua Ireland)
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147. To ask the Minister for Finance if a tax is being introduced (details supplied); and if he will make a statement on the matter. [43591/15]

Michael Noonan (Limerick City, Fine Gael)
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In general, the regulation of compliance with the rules of the road, including such compliance by cyclists, does not come under the responsibility of my Department. I have no plans regarding the introduction of new tax measures relating to cycling.