What equipment is included under the tax exemption?
Eligible equipment includes cycles and cyclists’ safety equipment. The tax exemption defines a “cycle” as ‘a bicycle, a tricycle, or a cycle having four or more wheels, not being in any case a motor vehicle’ (192(1) of the Road Traffic Act 1988 (c.52)). An electrically assisted pedal cycle can be included under the scheme. Cyclists’ safety equipment is not similarly defined in the legislation and a common sense approach should be taken to the equipment provided. This could include: • Cycle helmets which conform to European standard EN 1078 • Bells and bulb horns • Lights, including dynamo packs • Mirrors and mudguards to ensure riders visibility is not impaired • Cycle clips and dress guards • Panniers, luggage carriers and straps to allow luggage to be safely carried • Locks and chains to ensure cycle can be safely secured • Pumps, puncture repair kits, cycle tool kits and tyre sealant to allow for minor repairs • Reflective clothing along with white front reflectors and spoke reflect
