Items not treated as pay

Cycle to Work Scheme

The Cycle to Work Scheme allows an employer to purchase new bicycles and safety equipment for employees and directors. Items purchased under the scheme are not a taxable benefit in kind (BIK) where the employer either:

  • pays for the cycling equipment on behalf of the employee
  • enters into a salary sacrifice arrangement with the employee.

Please see the Cycle to Work Scheme for further information on this type of benefit, including the relevant qualifying criteria.

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Published: 19 June 2026 Print this page

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