530. Deputy Cormac Devlin asked the Tánaiste and Minister for Finance if he will consider, in the context of Budget 2027, the introduction of an equivalent tax credit or grant-based measure for self-employed persons to provide parity of access with PAYE employees under the cycle to work scheme, noting that the existing salary sacrifice mechanism is structurally unavailable to the self-employed, the unemployed, retirees, and those earning at or near the national minimum wage; and if he will make a statement on the matter. [41613/26]

Summary

530. Deputy Cormac Devlin asked the Tánaiste and Minister for Finance if he will consider, in the context of Budget 2027, the introduction of an equivalent tax credit or grant-based measure for self-employed persons to provide parity of access with PAYE employees under the cycle to work scheme, noting that the existing salary sacrifice mechanism is structurally unavailable to the self-employed, the unemployed, retirees, and those earning at or near the national minimum wage; and if he will make a statement on the matter. [41613/26]

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• Budget 2027

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