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HMRC internal manual

Employment Income Manual

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HM Revenue & Customs
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Particular benefits: bicycles: cyclists’ meals and refreshments on “cycle to work” days

THIS RELIEF WAS WITHDRAWN FROM 6 APRIL 2013

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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.