The UK is the third European country after the Netherlands and Belgium to introduce tax breaks to employees who do not use their cars to get to work. Four of these relate to bicycles:

• No tax on bicycles and cycling safety equipment provided by the employer for the journey to work

• No tax on workplace parking for bicycles

• Employees who use their own bikes for business travel can claim capital allowances

• Employees can be paid 12p a mile if they use their own bikes for business travel and can claim 12p a mile tax relief if their employer doesn’t pay travel expenses

See also Cycling is excellent exercise