The Cycle to Work Scheme is a tax incentive scheme which aims to encourage employees/contractors to cycle to and from work.

Yes, The Bike to Work scheme is available if you have not availed of this scheme in the last 5 years.
Please note that if you availed of the scheme for even a small amount of expenditure relating to the provision of bicycles and/or safety equipment you won’t be able to avail of the relief again for five years.

The cost of the bike is exempt from PAYE, USC & PRSI saving you up to 52% (if you are a higher rate taxpayer). The max allowable is €1250 including accessories.

For example, if you purchase a bike (including accessories) for €1250, your Tax Relief will be €650. By availing of the Scheme, the bike cost will be only €600.

The purchase can be made in any cycle shop by you directly or employer. There is a limit of €1,000 per bicycle purchased (including safety equipment). The cost of the bicycle may be more than €1000, if this is the case then the balance will be covered by you directly.

The purchase receipt/invoice must be made out in the name of the Limited Company.


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