973. Deputy Michael Lowry asked the Tánaiste and Minister for Finance whether he will consider making employer participation in schemes mandatory where requested by an employee; if he will consider reforming the schemes to allow employees to claim the relevant tax reliefs directly from Revenue Commissioners without employer involvement in view of the Programme for Government commitment to review and expand the bike-to-work scheme to increase uptake among all workers, and ongoing concerns that both the bike to work and taxsaver schemes are inaccessible to many employees due to their reliance on voluntary employer participation; and if he will make a statement on the matter. [26594/26]

1016. Deputy Mattie McGrath asked the Tánaiste and Minister for Finance the measures currently in place to ensure that employees are able to avail of the TaxSaver commuter ticket and bike-to-work schemes in circumstances where their employer refuses to facilitate participation; if he is aware that some employers do not offer access to these schemes despite employees commuting primarily by public transport; the reason participation in these schemes remains entirely at the discretion of employers rather than the individual employee; whether consideration has been given to introducing alternative mechanisms that would allow employees who rely heavily on public transport to claim these supports directly through the Revenue Commissioners or by other means; and if he will make a statement on the matter. [27299/26]

I propose to take Questions Nos. 973 and 1016 together.

I note the Deputies' questions on the TaxSaver and Bike-to-work schemes, and employer participation in same.

Section 118(5A) of the Taxes Consolidation Act 1997 (TCA) provides an exemption from benefit-in-kind (BIK) where an employer purchases a travel pass for an employee. This is commonly known as the TaxSaver scheme.

Section 118(5G) of the TCA provides for the Bike-to-Work Scheme. This scheme offers an exemption from Benefit-in-kind where an employer purchases a bicycle and/or associated safety equipment for one of their employees (or directors) to use, in whole or in part, to travel to work.

Under section 118B TCA, an employer and employee may enter into a Revenue-approved salary sacrifice arrangement under which the employee agrees to sacrifice part of his or her salary, in exchange for a benefit such as those provided under the schemes.

It is important to note that employers are not required to take part in the TaxSaver or Bike-to-work scheme. Where an individual's employer does not participate in the schemes, any benefits that could arise under the relevant scheme will not be available to any employees of that employer.

This means that an individual cannot avail of the scheme if their employer has chosen not to participate.

However, it should be noted that if an employer does choose to participate in the schemes, employer’s PRSI is not payable on the cost of the relevant benefit(s) when they make the associated deduction from their employees' salary payments. Thus, there is an incentive for employers to participate in these schemes.

At present, I am satisfied that the schemes are operating as intended, and have no intention to amend them.

However, as the Deputy correctly refers, the Programme for Government 2025, "Securing Ireland's Future", contains a commitment to, within the lifetime of this Government, conduct a review of the Bike-to-Work scheme to boost take-up among all workers.