Finance Bill 2022: Committee Stage Seanad Éireann — 2022-12-07 ============================================================ Paschal Donohoe (FG), Dublin Central The short answer is "No". To qualify, the frame has to be a permanent part of the bike.. That will apply to bikes used by An Post that the Senator mentioned because the set-up is part of the bicycle. Where a bicycle has a trailer attached to it that is capable of being separated from it , that will not qualify for this enhanced relief. --- Source: Houses of the Oireachtas. Licensed under CC BY 4.0 (https://creativecommons.org/licenses/by/4.0/). The Official Report is revised after first publication; the fetch timestamp below identifies the version quoted. Record URI: https://data.oireachtas.ie/akn/ie/debateRecord/seanad/2022-12-07/debate/main Retrieved: 2026-08-14T04:51:23+00:00 Sitting date: 2022-12-07