RYANAIR staff with money to speculate are to benefit from a share option scheme which the airline launched last week. Share options will average 20% of pay at a strike price of E4.41. This is the second tranche of shares issued to staff since the company floated in 1997 and is Revenue Commissioners approved and therefore qualifies for capital gains tax of 20%. Investors in the cash rich airline are not so lucky with no mention of a dividend. Shares in Ryanair, which have fallen by 32%, closed on Friday at E4.50 in Dublin, the opening price.