Income Tax (Earnings and Pensions) Act 2003 section 244

Cycles and cyclist's safety equipment

Section 244 provides an income tax exemption for employees who are provided with a cycle or cyclist's safety equipment by their employer, subject to three conditions being met.

• The employer must not transfer ownership of the cycle or safety equipment to the employee — it must remain the employer's property and be made available for the employee's use only.
• The employee must use the cycle or safety equipment mainly for qualifying journeys, meaning journeys that are wholly or partly for the purpose of travelling to or from work, or between workplaces.
• The provision of cycles or cyclist's safety equipment must be available generally to all employees of the employer, not restricted to selected individuals.
• A "cycle" takes its meaning from the Road Traffic Act 1988, and "cyclist" has a corresponding meaning — so this exemption covers bicycles and similar pedal-powered vehicles, along with associated safety gear such as helmets and reflective clothing.