This snapshot, taken on
15/01/2010
, shows web content acquired for preservation by The National Archives. External links, forms and search may not work in archived websites and contact details are likely to be out of date.
 
 
The UK Government Web Archive does not use cookies but some may be left in your browser from archived websites.

Cycle to Work Scheme - Implementation guidance

Image: Front cover of the Cycle to work Scheme Implementation Guidance
Publisher:
Department for Transport
Date published:
28 October 2009

Summary

To promote healthier journeys to work and to reduce environmental pollution, the 1999 Finance Act introduced an annual tax exemption, which allows employers to loan cycles and cyclists’ safety equipment to employees as a tax-free benefit. The exemption was one of a series of measures introduced under the Government’s Green Transport Plan. The following guidelines clarify how organisations can take advantage of the exemption to implement a Cycle to Work scheme that encourages employees to cycle to work and allows employers to reap the benefits of a healthier workforce.

These notes are for guidance only and reflect the tax position at the time of writing and the law as it relates to the provision of consumer credit. The tax exemption refers to cycles and cyclists’ safety equipment loaned to employees by employers. However, where salary sacrifice arrangements are used, Cycle to Work schemes must be regulated hire agreements between the employer and the employee. The terms ‘hire’ and ‘loan’ are therefore both used in these guidelines.

The following guidelines clarify how organisations can take advantage of the exemption to implement a Cycle to Work scheme that encourages employees to cycle to work and allows employers to reap the benefits of a healthier workforce.

Download PDF

Download RTF/Word

Order printed copies

To order printed copies please contact DfT Publications. Telephone 0207 944 6296.

Help accessing downloadable file formats

Most publications are available in portable document format (PDF) or rich text format (RTF) for downloading and reading offline. PDF files may only be compatible with the latest version of the free Adobe Acrobat Reader .

People with visual difficulties may find it useful to learn about improving the accessibility of Acrobat documents at the Adobe Accessibility Resource Centre .

For information about RTF and zip files please visit help with downloads.

If you are unable to access a publication, please contact us to organise a suitable alternative format.