As the Deputy may be aware the Cycle-to-Work Scheme, which I am very supportive of, is a tax incentive aimed at encouraging employees to cycle to and from work by allowing for beneficial tax arrangements in respect of the purchase of a bicycle and certain related cycling equipment. The Scheme of course applies to e-bikes as it does to other bikes and provides a substantial benefit to those who avail of it and that benefit should not be overlooked.
Tax policy generally and tax incentives, such as this scheme, are matters for the Minister for Finance in the first instance.
I am about to launch a consultation on sustainable mobility policy and, as part of that, I would welcome engagement with the Deputy on any particular incentives he might have in mind. I think it important that any fiscal incentive is supported by appropriate analysis and fits with an overall policy framework, an approach I would hope he supports.