Expenses and benefits: bikes for employees

As an employer, lending or hiring bikes to employees doesn鈥檛 count as an expense or benefit - as long as they鈥檙e available to all employees and mainly used for getting to work.

This means:

  • you don鈥檛 have to report them to HM Revenue & Customs (HMRC)
  • you don鈥檛 deduct or pay tax and National Insurance on them

Cycle to work scheme

You can use this to set up a 鈥榗ycle to work鈥� scheme to encourage employees to travel to and from work by bike.

Technical guidance

The following guide contains more detailed information:

Related content