Deductions from earnings: capital allowances: particular items of machinery or plant: bicycles
Section 80(2) CAA 2001
2002/03 onwardsEmployees cannot claim capital allowances for a bicycle after 5 April 2002. For 2002/03 onwards, the only way an employee can get tax relief for using their own bicycle for work is by a deduction for mileage allowance relief (see
### 2001/02 and earlier yearsSee SE36700.