Looks like they are. The official definition is below
"The exemption covers pedal bicycles and tricycles, and pedelecs (an electrically assisted bicycle which requires some effort on the part of the cyclist in order to effect propulsion). "
http://www.revenue.ie/en/business/paye/guide/employers-guide-paye-definition.html#section6.6
I have heard that loads iof bike shops sell electricb bikes. I know I am biased, but its a lot of money when you could just pedal.
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