Revenue eBrief No. 232/22 – Cycle to Work Scheme – has been updated


Revenue eBrief No. 232/22

23 December 2022

Cycle to Work Scheme – Finance Act 2022 updates

Tax and Duty Manual – Part 05-01-01g – The Provision of bikes and safety equipment (the Cycle to Work Scheme) – has been updated in Section 7 to reflect the Finance Act 2022 amendments. The guidance now includes a definition of cargo bike for the purposes of availing of the higher exemption limit of €3,000, together with updated examples.

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