Particular benefits: bicycles: cyclists’ meals and refreshments on “cycle to work” days
You should check the other guidance available on GOV.UK from HMRC as Brexit updates to those pages are being prioritised before manuals.
THIS RELIEF WAS WITHDRAWN FROM 6 APRIL 2013
S.I.2002 No. 205
Some employers designate a few days each year as “cycle to work” days. In order to encourage employees to participate the employer may provide a free meal or refreshments to employees who have cycled to work. Under general principles such meals are a taxable benefit in kind but regulations exempt them from tax, as long as they are provided on designated “cycle to work” days.