Cycle to Work scheme Ireland for an e-bike

The cycle to work scheme Ireland uses is a benefit from your employer, not a grant you claim on a tax return. People also call it the bike to work scheme Ireland. Your employer buys a new e-bike. You repay that cost from gross salary, for no more than 12 months, and you pay Income Tax, USC and PRSI only on the salary that is left. This page is the rule. Models already on Compare that sit inside the limit are on Cycle to Work scheme.

Shop links on that shortlist are affiliate links, same as the rest of the site. This page does not add a shop. Disclosure.

What the cycle to work scheme Ireland pays for

There are three limits, and safety equipment sits inside the same one. For a pedelec or e-bike the limit is €1,500. Cargo and e-cargo bikes are €3,000. Other bikes are €1,250. Revenue’s employee page, published 18 June 2026, states those figures. Citizens Information, page edited 1 July 2026, states the same three. We re-read the Revenue page on 27 October 2026.

The Budget 2027 statement on 6 October 2026 said the scheme will be reviewed in 2027, to look at take-up. It did not publish a new e-bike figure. Until Revenue changes the page, €1,500 is the e-bike limit we can cite.

Delivery counts towards the limit. Revenue’s manual, last reviewed November 2024, says a pedelec is a bicycle with a motor of at most 0.25 kW continuous rated power that cuts out at 25 km/h, or sooner if you stop pedalling. A throttle-only model, a moped, a scooter or a conversion kit is not that definition. The e-bike has to be new. Second-hand is out.

• Cycle to Work scheme, Revenue, published 18 June 2026.
• Cycle to Work Scheme, Citizens Information, page edited 1 July 2026.
• Tax and Duty Manual Part 05-01-01g, last reviewed November 2024.
• Budget 2027 statement, Department of Finance, 6 October 2026.

Who can use it

Your employer does not have to offer the scheme. If they do, Revenue’s manual says it has to be open to employees generally. Citizens Information says the same, and adds that a self-employed person cannot use it unless they also pay PRSI as an employee.

You can use it once in any four-year period. The tax year the e-bike is provided counts as year one. Citizens Information’s example: a bike bought in any month of 2026 can use the relief again from January 2030. The e-bike has to be mainly for the journey between home and your normal workplace. You sign a statement saying so.

Civil and public servants have to buy from a suppliers list. Revenue links the Office of Government Procurement page. Citizens Information links a suppliers PDF. We have not checked whether ADO or ENGWE are on either list.

How the order works

Citizens Information’s steps for an employee are short. Ask whether your employer runs the scheme, and whether they accept any shop or only some. Choose the e-bike and the safety kit. Tell the employer. The employer pays the supplier. You sign the qualifying-journey statement. Salary deductions then run for an agreed period of up to 12 months, weekly, fortnightly or monthly.

Do not pay the shop yourself and ask for the money back. Revenue and Citizens Information both say the exemption does not apply to a reimbursement. If the employer pays more than the limit, Income Tax, USC and PRSI apply to the excess. If you pay the excess to the shop yourself, Revenue’s manual says that part is not a taxable benefit.

A bike to work scheme ebike still has to be the employer’s purchase. The consumer price on a foreign shop is not automatically the invoice. For a purchase in Ireland, the employer cannot reclaim the VAT, because the e-bike is not used for taxable supplies, according to the manual and to Citizens Information. For a purchase from another EU country, the manual says the supplier should be given an Irish VAT number and should not charge VAT. The employer then accounts for Irish VAT. That can push the cost the employer records over the limit even when the shop’s sticker sits under it. Ask before you treat a card price as the salary you will give up.

What can sit in the same order

Bought with the e-bike, Revenue and Citizens Information include a helmet to EN 1078, a bell, lights, mudguards, a lock and chain, a pump, a puncture kit, panniers and reflective clothing. Child seats, child helmets and trailers are not included. Parts on their own are not included. A lock uses the same limit as the e-bike, so a dearer model leaves less for the lock.

Motorbikes, scooters and mopeds are not covered. Neither is a second-hand e-bike.

Where the prices are

We have not checked which retailers in Ireland will invoice an employer, or whether ADO and ENGWE deliver there. The dated shop prices we do have, and a take-home illustration from the 2026 tax bands, are on the shortlist linked above. That page is not a ranking. The rule on this page is the part to take to your employer. The model is the part you still have to lift, lock and charge.

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