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.