Written Answers Nos. 48-67
48. Deputy Darren O'Rourke asked the Minister for Transport the number of the 250 staff for local authorities and national roads offices cited for recruitment in the National Development Plan to assist with the delivery of active travel infrastructure that have been hired to date; the breakdown of which local authorities or agencies they are based in; and if he will make a statement on the matter. [13383/22]
Amharc ar fhreagraMy Department announced funding in January 2021 for up to 248 new posts in local authorities to support expansion of walking and cycling facilities all over the country. This increase in resourcing reflects the €1.8bn of funding committed for walking and cycling over the planned lifetime of the Government. The additional staff will be dedicated to delivering and promoting Active Travel in Ireland and will work across design, communication, community liaison and construction oversight.
As of 1 January 2022 I can confirm that 117 additional staff have been recruited to work in Active Travel in local authorities across the country. In addition, 39 positions are currently ‘pending’, meaning interviews have either been completed or are ongoing, and the positions are expected to be filled shortly. Once these pending positions are filled, the total staff numbers will be 156. Recruitment processes are ongoing and it is expected that all the remaining positions will be filled in 2022.
It is important to note that there is strong competition for staff given the strength of the economy and the fact that COVID-19 has impacted the traditional movement of potential recruits around Europe.
Details of the current staffing levels dedicated to Active Travel are set out in the table below.
|
Local Authority |
Staffing Levels 1st Jan 2021 |
Current Staffing Levels 1st Jan 2022 |
Pending Positions offered/interviews conducted) to be recruited in 2022 |
Total 2022 (Current and Pending) |
|
Carlow County Council |
0 |
2 |
2 |
4 |
|
Cavan County Council |
0 |
2 |
1 |
3 |
|
Clare County Council |
0 |
3 |
2 |
5 |
|
Cork City Council |
1 |
7 |
10 |
17 |
|
Cork County Council |
6 |
11 |
1 |
12 |
|
Donegal County Council |
0 |
3 |
1 |
4 |
|
Dublin City Council |
20 |
22 |
0 |
22 |
|
Dun Laoghaire Rathdown |
2 |
8 |
2 |
10 |
|
Fingal County Council |
0 |
9 |
0 |
9 |
|
Galway City Council |
9 |
12 |
0 |
12 |
|
Galway County Council |
0 |
0 |
0 |
0 |
|
Kerry County Council |
0 |
3 |
0 |
3 |
|
Kildare County Council |
0 |
7 |
1 |
8 |
|
Kilkenny County Council |
0 |
2 |
1 |
3 |
|
Laois County Council |
0 |
3 |
0 |
3 |
|
Leitrim County Council |
0 |
4 |
0 |
4 |
|
Limerick City and County Council |
4 |
19 |
2 |
21 |
|
Longford County Council |
0 |
3 |
1 |
4 |
|
Louth County Council |
0 |
2 |
2 |
4 |
|
Mayo County Council |
0 |
1 |
0 |
1 |
|
Meath County Council |
4 |
9 |
3 |
12 |
|
Monaghan County Council |
0 |
3 |
1 |
4 |
|
Offaly County Council |
0 |
4 |
1 |
5 |
|
Roscommon County Council |
0 |
2 |
0 |
2 |
|
Sligo County Council |
0 |
1 |
1 |
2 |
|
South Dublin County Council |
4 |
8 |
0 |
8 |
|
Tipperary County Council |
0 |
3 |
1 |
4 |
|
Waterford City and County Council |
3 |
8 |
4 |
12 |
|
Westmeath County Council |
0 |
1 |
1 |
2 |
|
Wexford County Council |
0 |
1 |
1 |
2 |
|
Wicklow County Council |
4 |
11 |
0 |
11 |
|
Total |
57 |
174 |
39 |
213 |
49. Deputy Darren O'Rourke asked the Minister for Transport the status of the establishment of regional cycle design offices; the number that have been established; the number of staff that are working in each; and if he will make a statement on the matter. [13384/22]
Amharc ar fhreagraMy Department announced funding in January 2021 for up to 248 new posts in local authorities to expand walking and cycling facilities all over the country. This increase in resourcing reflects the €1.8bn of funding committed for walking and cycling over the planned lifetime of the Government. The additional staff will be dedicated to delivering and promoting Active Travel in Ireland and will work across design, communication, community liaison and construction oversight.
The National Transport Authority has been working closely with all the local authorities in the State to deliver the additional resourcing plan for Active Travel. Following discussions with the relevant stakeholders including my Department, the Local Government Management Agency, the County and City Management Association and the local authorities, it was decided that the new Active Travel staff would be located in each local authority rather than co-located in the Regional Cycle Design Offices as had been initially proposed.
As of 1 January 2022 I can confirm that 117 additional staff have been recruited to work in Active Travel in local authorities across the country. In addition, 39 positions are currently ‘pending’, meaning interviews have either been completed or are ongoing, and the positions are expected to be filled shortly. Once these pending positions are filled, the total staff numbers will be 156. Recruitment processes are ongoing and it is expected that all the remaining positions will be filled in 2022.
It is important to note that there is strong competition for staff given the strength of the economy and the fact that COVID-19 has impacted the traditional movement of potential recruits around Europe.
Details of the current staffing levels are set out in the table below.
|
Local Authority |
Staffing Levels 1st Jan 2021 |
Current Staffing Levels 1st Jan 2022 |
Pending Positions offered/interviews conducted) to be recruited in 2022 |
Total 2022 (Current and Pending) |
|
Carlow County Council |
0 |
2 |
2 |
4 |
|
Cavan County Council |
0 |
2 |
1 |
3 |
|
Clare County Council |
0 |
3 |
2 |
5 |
|
Cork City Council |
1 |
7 |
10 |
17 |
|
Cork County Council |
6 |
11 |
1 |
12 |
|
Donegal County Council |
0 |
3 |
1 |
4 |
|
Dublin City Council |
20 |
22 |
0 |
22 |
|
Dun Laoghaire Rathdown |
2 |
8 |
2 |
10 |
|
Fingal County Council |
0 |
9 |
0 |
9 |
|
Galway City Council |
9 |
12 |
0 |
12 |
|
Galway County Council |
0 |
0 |
0 |
0 |
|
Kerry County Council |
0 |
3 |
0 |
3 |
|
Kildare County Council |
0 |
7 |
1 |
8 |
|
Kilkenny County Council |
0 |
2 |
1 |
3 |
|
Laois County Council |
0 |
3 |
0 |
3 |
|
Leitrim County Council |
0 |
4 |
0 |
4 |
|
Limerick City and County Council |
4 |
19 |
2 |
21 |
|
Longford County Council |
0 |
3 |
1 |
4 |
|
Louth County Council |
0 |
2 |
2 |
4 |
|
Mayo County Council |
0 |
1 |
0 |
1 |
|
Meath County Council |
4 |
9 |
3 |
12 |
|
Monaghan County Council |
0 |
3 |
1 |
4 |
|
Offaly County Council |
0 |
4 |
1 |
5 |
|
Roscommon County Council |
0 |
2 |
0 |
2 |
|
Sligo County Council |
0 |
1 |
1 |
2 |
|
South Dublin County Council |
4 |
8 |
0 |
8 |
|
Tipperary County Council |
0 |
3 |
1 |
4 |
|
Waterford City and County Council |
3 |
8 |
4 |
12 |
|
Westmeath County Council |
0 |
1 |
1 |
2 |
|
Wexford County Council |
0 |
1 |
1 |
2 |
|
Wicklow County Council |
4 |
11 |
0 |
11 |
|
Total |
57 |
174 |
39 |
213 |
50. Deputy Darren O'Rourke asked the Minister for Transport the breakdown of the capital spend in subhead C3 road improvement and maintenance for 2022 including the amount allocated for new roads; and if he will make a statement on the matter. [13387/22]
Amharc ar fhreagra54. Deputy Darren O'Rourke asked the Minister for Transport the breakdown of the current spend in subhead C3 road improvement and maintenance for 2022; and if he will make a statement on the matter. [13391/22]
Amharc ar fhreagraI propose to take Questions Nos. 50 and 54 together.
As Minister for Transport, I have responsibility for overall policy and exchequer funding in relation to the National Roads Programme. Once funding arrangements have been put in place with Transport Infrastructure Ireland (TII), under the Roads Acts 1993-2015 and in line with the National Development Plan (NDP), the planning, design, construction, and operation of individual national roads is a matter for TII, in conjunction with the local authorities concerned. This is also subject to the Public Spending Code and the necessary statutory approvals. TII allocated €331m to new National Roads Capital Improvements for 2022, which is available to local authorities. In this context, TII is best placed to advise you on the spend to date on both new capital projects and road improvement and maintenance for 2022.
Noting the above position, I have referred your question, on this occasion, to TII for a direct reply in relation to national roads. Please advise my private office if you do not receive a reply within 10 working days.
The improvement and maintenance of regional and local roads is the statutory responsibility of each local authority, in accordance with the provisions of Section 13 of the Roads Act 1993. Works on those roads are funded from local authorities' own resources supplemented by State road grants.
On 15th February this year I announced the details of a €597 million investment package for regional and local roads. The breakdown of the 2022 regional and local road allocations under the subhead C3 Road Improvement and Maintenance are as follows:
|
Subhead |
Amount |
|
C.3.5.1 Regional and Local Current Asset Protection and Renewal |
€45.916 million |
|
C.3.5.2 Regional and Local Capital Asset Protection and Renewal |
€490 million |
|
C.3.6 Regional and Local Capital New Roads/Improvement Works |
€61 million |
51. Deputy Darren O'Rourke asked the Minister for Transport the breakdown of the capital spend in subhead B4 public service provision payments for 2022; and if he will make a statement on the matter. [13388/22]
Amharc ar fhreagra53. Deputy Darren O'Rourke asked the Minister for Transport the breakdown of the current spend in subhead B4 public service provision payments for 2022; and if he will make a statement on the matter. [13390/22]
Amharc ar fhreagraI propose to take Questions Nos. 51 and 53 together.
As Minister for Transport, I have responsibility for policy and overall funding in relation to public transport. The National Transport Authority (NTA) has statutory responsibility for securing the provision of public passenger transport services nationally, and for the allocation of associated funding to the relevant transport operators.
In light of the NTA's responsibilities, I have passed the Deputy's questions regarding the breakdown of of the capital and current spend in subhead B4 public service provision payments for 2022 to the Authority for direct reply. Please advise my private office if you do not receive a reply within ten working days.
52. Deputy Darren O'Rourke asked the Minister for Transport the breakdown of the capital spend in subhead B5 public transport investment for 2022; and if he will make a statement on the matter. [13389/22]
Amharc ar fhreagraThe funding allocation for B5 Public Transport Investment for 2022 is €780.06m and is available to view on gov.ie - The Revised Estimates Volumes for the Public Service (www.gov.ie).
Capital funding in 2022 will be allocated to the following programmes: accessibility retrofit programme; bus programme; heavy rail investment; infrastructure manager multi-annual contract (heavy rail); light rail (Luas and Metro); and the ticketing and technology programme.
55. Deputy Darren O'Rourke asked the Minister for Transport the breakdown of the current spend in subhead E3 maritime administration and IRCG for 2022; and if he will make a statement on the matter. [13392/22]
Amharc ar fhreagraThe 2022 current allocation in subhead E3 Maritime administration and IRCG is €71.47 million
Over €65m of the allocation is for the provision of Coast Guard Aviation Services.
Other significant expenditure relates to maintaining the marine radio infrastructure for the Rescue Coordination Centres, volunteer training, exercises, equipment maintenance and renewal, IT services, marine radio communication infrastructure for the IRCG and funding for Commissioners for Irish Lights.
56. Deputy Darren O'Rourke asked the Minister for Transport the way he is prioritising plans for the DART Interconnector as per the Programme for Government commitment; and if he will make a statement on the matter. [13393/22]
Amharc ar fhreagraAs the Deputy may be aware, the issue of the DART+ Interconnector, also known as DART+ Tunnel and DART Underground, is being re-examined as part of the National Transport Authority’s (NTA) review of the Transport Strategy for the Greater Dublin Area (GDA). The Strategy is a multi-modal, twenty year transport strategy for the region and one that must be reflected in relevant land-use strategies across the GDA.
The analysis in the draft revised Strategy suggests the cumulative benefits associated with the DART+ Programme together with the host of other interventions planned in active travel and public transport mean that it is unlikely that DART+ Tunnel will be required until post-2042.
The priority for rail capacity in the medium term for the Greater Dublin Area is the DART+ Programme which will double rail capacity across the GDA network. As you are aware, in December Government approved in principle the Preliminary Business Case and issued Decision Gate 1 Approval for the DART+ West and Decision Gate 3 Approval for DART+ Fleet projects within the overall programme. I expect to seek Decision Gate 1 Approval for DART+ South West later this year.
In the meantime, the draft Strategy proposes to preserve an alignment for the DART+ Tunnel to allow its future delivery subsequent to the Strategy period.
57. Deputy Darren O'Rourke asked the Minister for Transport the budget for the helicopter search and rescue in 2022; the subhead it falls under; and if he will make a statement on the matter. [13394/22]
Amharc ar fhreagraThe provision of an effective Maritime Search and Rescue service is critical to Ireland as an island nation with a strong maritime sector. The sector depends on the reliability and professionalism of the Irish Coast Guard and all its component parts – including its 900 volunteers and Coast Guard aviation service – to offer a service which can deploy at a moment’s notice to rescue people in distress and bring them to a place of safety. Through the aviation service contract, the Coast Guard meets its obligations as prescribed in the National SAR Plan, the National Oil and Hazardous Noxious Substances Contingency Plan and its capacity to support other State agencies, in particular An Garda Siochana as the lead agency for open country Search and Rescue (lowland & mountain) and water rescue inland and provision of Air Ambulance to the HSE, including day and night support to the island communities. In 2022, my department was provided with a current allocation of €65.5m for the provision of Coast Guard Aviation Services, which falls under subhead E3.
58. Deputy Darren O'Rourke asked the Minister for Transport the number of new trains and carriages to be delivered each year from 2022 to 2030; the total cost of same; and if he will make a statement on the matter. [13397/22]
Amharc ar fhreagraAs the Deputy is aware, in December Government issued approval in principle for the DART+ Programme. The DART+ Programme will double the rail capacity in the Greater Dublin Area (GDA) and will be the cornerstone of rail investment in the GDA for the coming years.
Government approval permitted Iarnród Éireann to enter into a ten-year procurement framework for new DART fleet and immediately purchase 95 new units. It is also expected that the delivery of 41 additional InterCity Railcars will commence later this year, allowing for enhanced services across the rail network when introduced into service in 2023.
In view of Iarnród Éireann's responsibility in this matter, I have referred the Deputy's question to the company for direct reply on the specifics requested. Please contact my private office if you do not receive a reply within 10 working days.
59. Deputy Darren O'Rourke asked the Minister for Transport the number of hybrid, electric and hydrogen buses to be delivered in each of the years 2022 to 2030; the total cost of same; and if he will make a statement on the matter. [13398/22]
Amharc ar fhreagra60. Deputy Darren O'Rourke asked the Minister for Transport the procurement process for purchasing hybrid, electric and hydrogen buses; if he has examined introducing a procurement framework similar to the one Iarnród Éireann are using for the purchase of carriages over the next decade; and if he will make a statement on the matter. [13399/22]
Amharc ar fhreagraI propose to take Questions Nos. 59 and 60 together.
As Minister for Transport, I have responsibility for policy and overall funding in relation to public transport. The National Transport Authority (NTA) has statutory responsibility for the planning and development of public transport infrastructure, including the procurement of the PSO bus fleet.
Noting the NTA's responsibility in the matter, I have referred the Deputy's question to the NTA for a direct reply. Please contact my private office if you do not receive a reply within 10 days.
61. Deputy Darren O'Rourke asked the Minister for Transport the breakdown of the current and capital spend in subhead D3 regional airports for 2022; and if he will make a statement on the matter. [13400/22]
Amharc ar fhreagraFunding of €23.405m (€15.39m capital and €8.015m current) is available for allocation under Subhead D3 in 2022. This Subhead makes provision for supports to regional airports under the Regional Airports Programme 2021-2025. An additional €20.66m (€2.66m capital and €18m current) is also available for allocation under this Programme in 2022, under Subhead D5.1 Aviation Covid Supports.
Eligible airports under this Programme in 2021 were Ireland West, Donegal and Kerry. However, due to supressed passenger numbers in 2020 and 2021 both Cork and Shannon Airports have also become eligible for funding in 2022. The combined D3 and D5.1 budget allocation of €44.065m in 2022 represents a significant increase in funding available under the Programme due to the broadening of the Programme to include Shannon and Cork Airports.
During 2022, funding proposals from all five eligible airports will be assessed under a combined D3 and D5.1 budget allocation. Funding will target safety and security related operations at airports as well as projects which focus on reducing emissions and building climate resilience. Capital project proposals from airports for 2022 are currently being evaluated by an assessment panel set up by my Department. I anticipate being in a position to announce capital project allocations to these airports over the coming weeks. Invitations for operational funding will issue to airports, later in 2022, with current funding allocations made by years end.
The Regional Airports Programme also supports regional connectivity through Public Service Obligation (PSO) air services to remote regions in accordance with EU Reg 1008/2008. Currently one PSO route operates between Donegal and Dublin airports which is also funded from the current allocation provided under the subhead. The most recent PSO contract on this route commenced on 26th February 2022. This PSO service marks Government’s commitment to ensuring continued connectivity to this region for the next 3 years. In line with Government’s commitment on balanced regional development, these services will support growth of the economy and tourism in the North-West region.
62. Deputy Éamon Ó Cuív asked the Minister for Transport the allocation from his Department to Transport Infrastructure Ireland for 2022 for new road development on national roads in 2022; the increase or decrease in this spend on the allocation for 2021; the reason for the change in spend; and if he will make a statement on the matter. [13451/22]
Amharc ar fhreagraAs Minister for Transport, I have responsibility for overall policy and exchequer funding in relation to the National Roads Programme. Once funding arrangements have been put in place with Transport Infrastructure Ireland (TII), under the Roads Acts 1993-2015 and in line with the National Development Plan (NDP), the planning, design and construction of individual national roads is a matter for TII, in conjunction with the local authorities concerned. This is also subject to the Public Spending Code and the necessary statutory approvals.
Approximately €615 million of exchequer capital funds have been provided for national roads through TII to local authorities in 2022. Of this, €331m has been allocated to new National Road Capital Improvements, an increase of close to €30m on last year's allocation of €301m. The 2022 funding allocations are made having regard for the NDP, which balances investment in transport against other priorities of Government, such as housing and health, over the lifetime of the Plan. It was necessary to prioritise projects for funding in a manner which seeks to achieve key outcomes in line with the NDP and NPF. Resulting from this, while a large majority of the projects under the NDP were issued a funding allocation in 2022, TII were unable to provide an allocation for a small number of projects. The delivery programme for these projects will be kept under review for next year and considered in terms of the overall funding envelope available to TII.
63. Deputy Matt Carthy asked the Minister for Finance if the Revenue Commissioners’ relief for increase in carbon tax on farm diesel part 23-01-36 reflects the increase to the carbon tax applied to the mineral oil tax carbon component from 1 May 2021 onwards; if more up to-date guidance is available; the best source of such information for farmers seeking to calculate the available rebate in the period following the increase; and if he will make a statement on the matter. [13175/22]
Amharc ar fhreagraSection 664A Taxes Consolidation Act 1997 provides additional relief for farmers in respect of an increase in the carbon tax on farm diesel. In addition to being able to claim a tax deduction for expenditure incurred on farm diesel (including any carbon tax charged in respect of the diesel), in computing their taxable farming profits, farmers may claim a further deduction for farm diesel in an amount equal to the difference between the carbon tax charged and the carbon tax that would have been charged had it been calculated at the rate of €41.30 per 1,000 litres of farm diesel (the 2012 baseline).
The “carbon tax” referred to in section 664A is the carbon component of Mineral Oil Tax (MOT) for farm diesel, which was introduced on 1 May 2010. The rate of the charge was increased on 1 May 2012, 1 May 2020, 1 May 2021 and will increase on 1 May 2022.
The current rate of the carbon charge component per 1,000 litres of MOT, since 1 May 2021, is €90.81. This will increase on 1 May 2022 to €111.14 per 1,000 litres.
I am informed by Revenue that it has updated Tax and Duty manual 23-01-36 to reflect the current rate of the carbon charge component. A table on the rates of MOT are available on the Revenue website at www.revenue.ie/en/companies-and-charities/excise-and-licences/excise-duty-rates/mineral-oil-tax.aspx.
64. Deputy Charles Flanagan asked the Minister for Finance his plans to increase the amount of 7.5 cent per litre allowed under the diesel rebate scheme for operators holding a valid haulage licence having regard to the serious challenges facing the transportation sector arising from increased fuel costs; and if he will make a statement on the matter. [13209/22]
Amharc ar fhreagraThe Diesel Rebate Scheme (DRS) was introduced in 2013 with the aim of providing support to road haulage and bus transport operators when the retail price of auto diesel is relatively high. The DRS is provided for in section 99A of Finance Act 1999 and operates on a sliding scale basis, whereby a partial rebate of Mineral Oil Tax (MOT) is available when the retail price of a litre of diesel exceeds €1.00 excluding VAT. The repayment rate increases gradually as the retail price increases up to a maximum repayment rate of 7.5 cents per litre. In Budget 2020, the marginal rate of repayment was increased from 30% to 60% at prices over €1.07 excluding VAT. The rate of repayment is currently capped at 7.5 cents per litre which is reached when the average price of diesel, excluding VAT, is €1.16 or more per litre.
I am advised by Revenue that the DRS quarterly rebate rate is calculated using an estimate of the national average purchase price of diesel as derived from Central Statistics Office (CSO) data. 2021 rates of rebate, along with the total amount repaid under the DRS during the period, are given in the table below.
|
Year |
QTR |
DRS Rate |
DRS Amount repaid €m |
|
|
|
€/litre |
|
|
2021 |
4 |
0.075 |
5.99 |
|
|
3 |
0.074 |
2.43 |
|
|
2 |
0.041 |
0.53 |
|
|
1 |
0.006 |
0.62 |
As the Deputy will be aware, VAT registered businesses are also eligible to claim a refund on the VAT paid for diesel used in the course of business activities.
The Deputy will be aware of the package of measures announced today that includes a temporary reduction in the excise duty on diesel of 15 cent a litre. This will assist all transport users, rural and urban, including the transportation sector.
65. Deputy Carol Nolan asked the Minister for Finance the details of the independent non-governmental organisations, including organisations with charitable status, non-profit organisations, religious bodies including churches, social enterprises, clubs, societies that his Department has supported with financial assistance from 1 January 2020 to date; and if he will make a statement on the matter. [13239/22]
Amharc ar fhreagraI wish to advise the Deputy that my Department did not make any payments to independent non-governmental organisations, including organisations with charitable status, non-profit organisations, religious bodies including churches, social enterprises, clubs or societies from 1 January 2020 to date.
66. Deputy Darren O'Rourke asked the Minister for Finance the way that the eligibility for the bike to work scheme is to be widened in line with the Programme for Government commitment; and if he will make a statement on the matter. [13385/22]
Amharc ar fhreagra67. Deputy Darren O'Rourke asked the Minister for Finance if an increased proportionate allowance for e-bikes and cargo bikes for the bike to work scheme is to be introduced in line with the Programme for Government commitment; and if he will make a statement on the matter. [13386/22]
Amharc ar fhreagraI propose to take Questions Nos. 66 and 67 together.
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.
Under section 118B TCA 1997 an employer and employee may also enter into a salary sacrifice arrangement under which the employee agrees to sacrifice part of his or her salary, in exchange for a bicycle and related safety equipment. Safety equipment includes helmets, lights, bells, mirrors and locks but does not include child seats or trailers.
From 1 August 2020, this exemption was increased from €1,000 to €1,250 for expenditure incurred by an employer in connection with the provision of a bicycle and/or bicycle safety equipment in respect of any one employee. A higher exemption limit of €1,500 applies in the case of the provision of an electric bike (which may also include bicycle safety equipment). These increases and the change to a 4-year period from a 5-year period were in line with the commitment made in the Programme for Government.
Where a bicycle or safety equipment is purchased under the Cycle to Work scheme or through a salary sacrifice arrangement, certain conditions must be met.
These conditions include the following:
The bicycle must meet the definition of a ‘pedal cycle’. A ‘pedal cycle’ means:
A bicycle or tricycle which is intended or adapted for propulsion solely by the physical exertions of a person or persons seated thereon, or
A pedelec, being a bicycle or tricycle which is equipped with an auxiliary electric motor having a maximum continuous rated power of 0.25 kilo-watts, of which output is progressively reduced and finally cut off as the bicycle reaches a speed of 25 kilometres per hour, or sooner if the cyclist stops pedalling.
The bicycle and related safety equipment must be new and must be purchased by the employer.
The bicycle and related safety equipment must be used by the employee or director mainly for the whole or part of their journey to or from work.
An employee or director can only avail of the Cycle to Work scheme once in any 4-year period, commencing with the date the employee is first provided with a bicycle or bicycle safety equipment. As noted, prior to 1 August 2020 an employee or director could only avail of the Cycle to Work scheme once in any 5-year period.
The cycle to work scheme operates on a self-administration basis, and 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. Therefore the cost of the existing scheme and of any potential changes can only be estimates.
As I have outlined in my responses to a number of questions on the cycle to work scheme, any extension of the scheme or increase in the allowance, would create an additional cost and that cost must be recovered elsewhere.
The scheme continues to be kept under review by my officials. The Deputy will appreciate that it would not be appropriate for me to comment at this time, on what changes, if any, are being considered in terms of this relief or any other tax relief.
Comprehensive guidance material on the Cycle to Work scheme can be found on Revenue’s website.
