Erin McGreehan (Louth, Fianna Fail)
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266. To ask the Minister for Finance if, as part of the planned review of the cycle-to-work scheme, he will consider extending tax relief to commuters to use urban bike-share schemes for their journeys to work. [2725/25]

Paschal Donohoe (Dublin Central, Fine Gael)
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Section 118(5G) of the Taxes Consolidation Act 1997 provides for the Cycle to Work Scheme. This scheme offers an exemption from benefit-in-kind where an employer purchases a bicycle and/or associated safety equipment for one of their employees (or directors) to use, in whole or in part, to travel to work. Associated safety equipment may include items such as helmets, lights, bells, mirrors and locks.

The Programme for Government 2025, "Securing Ireland's Future", contains a commitment to, within the lifetime of this Government, conduct a review of the Bike to Work scheme to boost take-up among all workers. The Terms of Reference of the review of the scheme will be considered in due course, however it may include examination of possible options to extend or restrict the current scheme or to complement or replace it with a direct expenditure measure.

As the Deputy will appreciate, any proposals for the introduction or amendment of tax reliefs must be assessed in accordance with my Department's Tax Expenditure Guidelines. These make clear the importance that any policy proposal which involves tax expenditures should only occur in limited circumstances. In particular, they provide that a tax-based incentive should only be considered where it would be more efficient than a direct expenditure intervention.

Furthermore, it should be noted that any decisions regarding taxation measures are made in the context of the annual Budget and Finance Bill processes, at the appropriate time, and having regard to the sound management of the public finances.