Matt Shanahan (Waterford, Independent)
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177. To ask the Minister for Education and Skills in relation to the cycle to work scheme, which is a tax incentive to encourage employees to cycle to work, if her Department currently offers this scheme to its employees; if she will confirm the reason a substitute SNA employed by her Department might not be entitled to avail of the scheme; and if she will make a statement on the matter. [20610/23]

Norma Foley (Kerry, Fianna Fail)
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Circular Letter 0056/2020 deals with the Cycle to Work scheme operated by my Department. The scheme applies to school staff (including teachers, S.N.A.s, clerical officers, etc.) paid on payrolls operated by my Department.

Applicants under the scheme must be employed in a permanent, Contract of Indefinite Duration (C.I.D), fixed term, or Regular Part Time (RPT) capacity at the date of application. The employment must be capable of lasting until the salary sacrifice has been fully recouped. It is not possible for those paid solely through the On Line Claims System (OLCS) to avail of the scheme - for example: casual or non-casual employees, substitute employees covering maternity leave, parental leave, sick leave, etc.