Catherine Murphy
Ceist:241. Deputy Catherine Murphy asked the Minister for Finance if he plans to include e-scooters as eligible methods of transport under the cycle to work scheme. [54014/21]
Amharc ar fhreagraTuesday, 9 November 2021
Ceisteanna (241)
Freagraí scríofa
The Deputy will be aware that the Road Traffic and Roads Bill 2021 was recently published and is currently before the Dáil. The Bill includes measures to provide for the legal use of powered personal transporters, including escooters.
Section 118(5G) of the Taxes Consolidation Act 1997 (TCA 1997) provides for the ‘Cycle-to-Work’ scheme. This scheme provides an exemption from benefit-in-kind (BIK) where an employer purchases a bicycle and associated safety equipment for an employee. The scheme does not include escooters.
Given the number of escooters currently in use, I consider that the Bill which will make their use legal will provide a sufficient incentive for people to utilise escooters and I do not see a market failure which would require taxpayer support to further incentivise their use.
As the Deputy will be aware, the inclusion of escooters in the scheme would create an additional cost and that cost must be recovered elsewhere. For that reason, while the scheme is kept under review by officials, I have no plans at present to include escooters in the scheme.