Cycle to work

The government launched the Cycle-to-Work scheme in 2009 to encourage the use of bicycles for 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 increased from €1,000 to €1,500 regarding pedelecs (e-bikes) and related safety equipment. The limit is €1,250 for other bicycles and related safety equipment. Up to these thresholds, there is no liability for benefit-in-kind taxation.