So this Cycle to work bike, you use it for what?
I use it for cycling part of the way to work for 2 weeks out of three. I cycle from my house to a colleagues where I get a lift to the other end of the Motorway where we work.
The third week, I drive as part of my car sharing pool.
I have a people carrier and give a lift to two others and have plenty of space for bringing the other bike that week to use at work. So, two weeks out of three, my C2W bike gets used for getting to work.
I believe that this agrees with HMRC legislation as below.
Bicycles and safety equipment
Definitions or restrictions
If you lend or hire a bicycle or cycling safety equipment to an employee, there are no reporting, tax or NICs requirements if the following conditions are met:
- the bicycles or equipment are available to all your employees
- the bicycles or equipment are used mainly for ‘qualifying journeys’ as described below
A journey only counts as a qualifying journey in two situations:
- if all or part of the journey is between home and workplace
- if all or part of the journey is between workplaces
My conscience is utterly clear that my use of the C2W is entirely within the wording and the spirit of the regulations. The fact that I also car share with 2 others in conjunction with the above also leaves me comfortable with my contribution to getting cars off the road.
The other bloke at work is certainly complying with the regs too. He does all of the distance from home most of the time on the C2W bike. His use of the bike complies with the regs. His choice to not bring that bike to work some of the time and then use his other bike at work is also 100% legitimate too.
That's as I understand it. I am however always willing to listen to all arguments.