I propose to take Questions Nos. 102 and 103 together.
As I have said in response to a number of parliamentary questions, most recently PQ no. 10942/20 on 16 June 2020, the cycle to work scheme operates on a self-administration basis. Relief is automatically available provided the employer is satisfied that the conditions of their particular scheme meet the requirements of the legislation. There is no notification procedure for employers involved. This approach was taken with the deliberate intention of keeping the scheme simple and reducing administration on the part of employers.
Accordingly, there are no records available on the number of people availing of the scheme.
Tax expenditure reports prepared by my Department have estimated the cost in the full years referenced at €4 million but have been clear that this figure was an estimate as separate returns are not required.
The Programme for Government- Our Shared Future recognises that “Necessary improvements in climate impact, quality of life, air quality and physical and mental health demand that every effort is made by the Government to make active travel and public transport better and more accessible.”
The Programme provides a commitment to widen the eligibility of the Bike to Work scheme and specifically to “provide an increased proportionate allowance for e-bikes and cargo bikes.”
Section 9 of the Financial Provision (Covid-19)(No.2) Act 2020 provided for amendments to the Cycle to Work Scheme to increase the allowable expenditure from €1,000 to €1,500 in respect of e-bikes and €1,250 in respect of bicycles and to amend the conditions to allow the purchase of a new bicycle every 4 years instead of 5.
Prior to this, the threshold had not been changed since the cycle to work scheme was introduced in 2009. It should also be noted that safety equipment such as cycle helmets, panniers and luggage carriers and locks can add significantly to the base cost of the bicycle. As pedelecs (e-bikes) are more expensive than other bicycles a higher threshold was provided for them.