EIM21668 - Particular benefits: bicycles: cyclists’ meals and refreshments on “cycle to work” days
THIS RELIEF WAS WITHDRAWN FROM 6 APRIL 2013
S.I.2002 No. 205
Some employers designate a few days each year as “cycle to work” days. In order to encourage employees to participate the employer may provide a free meal or refreshments to employees who have cycled to work. Under general principles such meals are a taxable benefit in kind but regulations exempt them from tax, as long as they are provided on designated “cycle to work” days.