Catherine Murphy (Kildare North, Social Democrats)
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241. To ask the Minister for Finance if he plans to include e-scooters as eligible methods of transport under the cycle to work scheme. [54014/21]

Paschal Donohoe (Dublin Central, Fine Gael)
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The Deputy will be aware that the Road Traffic and Roads Bill 2021 was recently published and is currently before the Dáil. The Bill includes measures to provide for the legal use of powered personal transporters, including escooters.

Section 118(5G) of the Taxes Consolidation Act 1997 (TCA 1997) provides for the ‘Cycle-to-Work’ scheme. This scheme provides an exemption from benefit-in-kind (BIK) where an employer purchases a bicycle and associated safety equipment for an employee. The scheme does not include escooters.

Given the number of escooters currently in use, I consider that the Bill which will make their use legal will provide a sufficient incentive for people to utilise escooters and I do not see a market failure which would require taxpayer support to further incentivise their use.

As the Deputy will be aware, the inclusion of escooters in the scheme would create an additional cost and that cost must be recovered elsewhere. For that reason, while the scheme is kept under review by officials, I have no plans at present to include escooters in the scheme.

Darren O'Rourke (Meath East, Sinn Fein)
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242. To ask the Minister for Finance the estimated cost of the tax relief on the first €200 of income arising from the domestic generation of electricity supplied to the grid will be in one year; the estimated number of applicants in the first year; and if he will make a statement on the matter. [54058/21]

Paschal Donohoe (Dublin Central, Fine Gael)
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In my Budget 2022 speech I announced a modest tax disregard in respect of personal income received by households who sell residual electricity that they generate back to the grid. The aim of the measure is to remove a potential administrative barrier to entry to the DECC Microgeneration Support Scheme. It is proposed that the measure would not apply to trading income and that it should be allowed to operate for an initial period of three years with a sunset clause applying at the end of 2024.

A provision of €1 million was made in the Budgetary arithmetic for 2022 in respect of this measure. Currently, it is estimated that some 3,000 households may avail of the relief next year at an estimated maximum cost of €290,000. The Budgetary provision allows for potential growth in the estimate of numbers that will participate in the coming year.