There is no discernible cost to this Department's Vote in administering the cycle to work scheme. The bicycles and equipment are paid for by way of salary sacrifice by those acquiring the bicycles. Minor costs are incurred by the Department in processing forms and in carrying the up-front costs until such time as those are offset by the gradual deductions from salary. Neither of these is quantifiable. The only material cost of the scheme to the State is the tax relief inherent in the scheme. The total amount sanctioned to date by way of cycle purchases for staff of this Department is €6,197.24.