Employers of all sizes across public, private and voluntary sectors can implement Cycle to Work. A condition for qualifying for the tax exemption is that the cycles and equipment loaned by the employer must be available to employees generally – with no groups excluded.
Exclusions which would prevent the tax exemption from applying, include the following:
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Temporary employees – except for where periods are very short.
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Employees who are in their probationary period.
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Employees who are able to use a cycle but who may not be able to choose to use a cycle to commute.
There are some limited circumstances where an employee might be excluded without the exemption being affected:
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Casual or temporary employees – employed for a period less than three weeks.
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Employees on a ‘zero hours’ contract.
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Employees who are not actually employed by the employer, such as work experience school students.
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