The Cycle-to-Work scheme was launched by the Government in 2009 to encourage the use of bicycles to travel to and from work. The scheme allows for a civil or public service employer to incur the expense of providing an officer with a bicycle and bicycle safety equipment.

Under the 2020 revised scheme, the limit on allowable expenditure is increased from €1,000 to €1,500 in respect of pedelecs (e-bikes) and related safety equipment and €1,250 in respect of other bicycles and related safety equipment, without the officer being liable for benefit-in-kind taxation. The tax exemption can now be availed of once in any four year period.

Officers wishing to use the scheme should contact their Personnel Officers.

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