| Commentary

(k) Cycles and safety equipment

| Commentary

(k)     Cycles and safety equipment

No tax charge arises on the provision of a cycle, or cyclist's safety equipment (ITEPA 2003 s 244) if there is no transfer of property in the item, if it is used mainly for qualifying journeys and if such items are generally available to employees of the employer concerned. Free meals can be provided by the employer to cyclists, without charge to tax, on designated 'Cycle to Work' days (SI 2002/205). The Revenue publishes guidance titled 'Tax, National Insurance contributions for employee travel: 490'.

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