EIM36700 - Deductions from earnings: capital allowances: particular items of machinery or plant: bicycles

Section 80(2) CAA 2001

2002/03 onwards

Employees cannot claim capital allowances for a bicycle after 5 April 2002. For 2002/03 onwards, the only way an employee can get tax relief for using their own bicycle for work is by a deduction for mileage allowance relief (see EIM31330 onwards).

2001/02 and earlier years

See SE36700.