Cycle to Work
An Garda Siochana is operating the Cycle to Work Scheme which allows members to purchase a new bicycle and equipment up to a maximum value of €1,000.The price of the bicycle and associated equipment is reimbursed by deducting the cost over a twelve month period from gross salary. The member will not pay tax, PRSI on the remuneration sacrificed as the legislation permits the benefit in kind exemption to apply in the context of salary sacrifice. HQ Directive 98/09 of 26 June 2009 refers.
Travel Pass Scheme for Members
Members may now avail of the Travel Pass Scheme. The Department of Justice and Equality will purchase annual rail/bus passes on behalf of members. The price of the annual pass is reimbursed by deducting the cost from the member’s annual gross salary.
The benefit of the Scheme is that the annual cost of the Travel Pass is reduced by the income tax and PRSI not paid on the salary foregone and thereby realise substantial savings. The salaw sacrifice is reflected on the member’s weekly pay cheques and pay slips over one year. The scheme applies only to annual bus and rail passes issued by larnrod Eireann, Bus Eireann, Dublin Bus and other approved transport providers. HQ Circular 141/02 of 19 July 2002 refers.