Section 244 — Income Tax (Earnings and Pensions) Act 2003: Cycles and cyclist’s safety equipment

Cycles and cyclist’s safety equipment 244 1 No liability to income tax arises in respect of the provision for an employee of a cycle or cyclist’s safety equipment if conditions A to C are met.

2 Condition A is that there is no transfer of the property in the cycle or equipment in question.

3 Condition B is that the employee uses the cycle or equipment in question mainly for qualifying journeys.

4 Condition C is that cycles are available generally to employees of the employer concerned or, as the case may be, cyclist’s safety equipment is so available to them.

5 In this section “ cycle ” has the meaning given by section 192(1) of the Road Traffic Act 1988 (c. 52), and “ cyclist ” has a corresponding meaning.