Cyclists - provision of certain benefits
This guide explains your tax and National Insurance contributions (NICs)
obligations if you provide certain cycling-related benefits to an employee.
On this page:
Bicycles and safety equipment
Definitions or restrictions
If you lend or hire a bicycle or cycling safety equipment to an employee,
there are no reporting, tax or NICs requirements if the following conditions
are met:
- the bicycles or equipment are available to all your employees
- the bicycles or equipment are used mainly for ‘qualifying journeys’
as described below
A journey only counts as a qualifying journey in two situations:
- if all or part of the journey is between home and workplace
- if all or part of the journey is between workplaces
What to report, what to pay
You have:
- no reporting requirements
- no tax or NICs to pay
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Free meals and refreshments on ‘cycle to work’ days
Definitions or restrictions
You provide free meals and refreshments to encourage employees to
participate in a designated ‘cycle to work’ day.
What to report, what to pay
You have:
- no reporting requirements
- no tax or NICs to pay
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Technical guidance
EIM21664: exemption for bicycles
and cyclists' meals or refreshments
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