Cycle to Work scheme’s qualifying journeys condition for employees will not be reintroduced until 2022
The tax exemption offered by the Cycle to Work scheme, for the employer provision of cycles and cyclist safety equipment, will continue to apply to employees who received a cycle or cyclist’s safety equipment on or before 20 December 2020. There will be no need to meet the qualifying journeys condition until after 5 April 2022.
The Cycle to Work scheme was introduced to support employers in promoting healthier journeys to work and to encourage green commuting.
One of the conditions of the exemption is that the cycling equipment provided should be used mainly for qualifying journeys (to or from work or in the course of work). Because of Covid-19, many existing users of the scheme are not travelling to work and may be unable to meet the condition for qualifying journeys.
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