652. Deputy Donna McGettigan asked the Tánaiste and Minister for Finance if he will review the taxsaver commuter ticket scheme, to take account of workers who require to travel to work locations less than five days a week, for whom the scheme is therefore impractical; and if he will make a statement on the matter. [56524/26]

653. Deputy Aindrias Moynihan asked the Tánaiste and Minister for Finance whether his Department has undertaken a cost-benefit analysis comparing the extension of the taxsaver scheme to shared mobility services with direct subsidy programmes; if so, to provide details of any such analysis; and if he will make a statement on the matter. [56641/26]

654. Deputy Aindrias Moynihan asked the Tánaiste and Minister for Finance the estimate of the annual Exchequer cost of extending the taxsaver scheme to approved shared mobility services; and if he will make a statement on the matter. [56642/26]

655. Deputy Aindrias Moynihan asked the Tánaiste and Minister for Finance to review the bike-to-work scheme to consider broader integrated sustainable mobility incentives, including shared mobility services; and if he will make a statement on the matter. [56643/26]

656. Deputy Aindrias Moynihan asked the Tánaiste and Minister for Finance when the review of the bike-to-work scheme will be finalised and published; and if he will make a statement on the matter. [56644/26]

I propose to take Questions Nos. 652 to 656, inclusive, together.

The Deputy will be aware that 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. My Department has commenced initial engagement with the Department of Transport in relation to this review and I expect that work will progress on it during 2027.

Turning to the TaxSaver scheme, it is provided for in section 118(5A) of the Taxes Consolidation Act 1997 (TCA). The scheme provides an exemption from benefit-in-kind (BIK) where an employer purchases a travel pass for one of their employees or directors, subject to certain conditionality. Under section 118B TCA, an employer and employee may also enter into a Revenue-approved salary sacrifice arrangement under which the employee agrees to sacrifice part of his or her salary in exchange for the benefit.

Where a travel pass is purchased under the BIK scheme or through a salary sacrifice arrangement certain conditions must be met, for example:

- the cost incurred must relate to a monthly or annual bus, railway or ferry travel pass;

- the travel pass can be issued by or on behalf of one or more approved transport providers; and

- the approved transport provider must be contracted or licensed to provide the transport services covered by the travel pass.

While the conditionality around the BIK exemption for the TaxSaver scheme falls under [my]/an Tánaiste's remit, as Minister for Finance, the scope and conditions of the travel passes on offer are a matter for the individual transport providers. Further, the National Transport Authority has responsibility for the regulation of fares charged to passengers in respect of the public transport services provided under Public Service Obligation contracts.

As with all tax policy measures, the TaxSaver scheme is kept under review by Department of Finance officials.  Proposals in respect of tax expenditure measures are assessed in accordance with my Department's Tax Expenditure Guidelines. It is important to note that Government policy is based on the principle that tax expenditures should be used in limited circumstances where a demonstrable market failure exists, and the measure is more efficient than a direct expenditure intervention. In its comprehensive review of the Irish tax system, the Commission on Taxation and Welfare (2022) supported this position. It is particularly important in considering proposals in respect of tax expenditures that the Government be mindful of the public finances and the many demands on the Exchequer.

As the Deputy will appreciate, amendment of a tax expenditure would normally be considered in the context of the annual Budget and Finance Bill process. It is a long-standing practice of the Minister for Finance not to comment in advance of the Budget on any tax matters which might be the subject of Budget decisions.

However, at present, there is no specific requirement to amend the tax legislation in respect of this scheme but due consideration will be given to any proposals received as part of the pre-Budget submission process.