147. Deputy Jonathan O'Brien asked the Minister for Transport, Tourism and Sport his plans to introduce invectives for the purchase of e-bikes; and if he will make a statement on the matter. [38917/19]

As the Deputy may be aware the Cycle-to-Work Scheme, which I am very supportive of, is a tax incentive aimed at encouraging employees to cycle to and from work by allowing for beneficial tax arrangements in respect of the purchase of a bicycle and certain related cycling equipment. Under this scheme, employers may agree with their employees to operate a cycle to work scheme under a salary sacrifice arrangement. Participation in the scheme is voluntary but, where offered by an employer, it must be made available to all employees and directors. The scheme applies to new bicycles and pedelecs (electrically assisted bicycles which require some effort from the cyclist) and also includes the purchase of certain new safety equipment.