Cycle to Work - FAQs - Does it Matter What I Use the Bicycle For? (for UK only)

The scheme has been launched by the Government to encourage people to use bicycles, especially to and from work. You can use it for anything you like but at least 50% of the bicycles use must be for work purposes. This will include commuting (i.e. all or part of the journey, for example to the station) from your home to your workplace, or from one workplace to another. 

You are not required to keep any record of use, but the organisation is required by HMRC to make it clear that if you do not use the cycle in this way you may lose the benefit of the tax relief.