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HMRC internal manual

National Insurance Manual

HM Revenue & Customs
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Class 1 NICs: Expenses and allowances: Mileage allowances: Rules before 6 April 2002: Cycle rates

Regulation 26 and paragraphs 3 and 9 of Part 8 of Schedule 3 to the Social Security(Contributions) Regulations 2001

Some employers pay a cycle mileage rate to employees who use their cycles for businesspurposes. Any NICs liability is calculated in the same manner as for a car mileageallowance, see NIM05708 to NIM05730,except that there is a separate authorised cycle rate, see NIM05708.

See SE31915 for cycle rates.