EIM21665 - Particular uses: exit available bicycles: how exclusion of employees affects availability condition

Section 244 ITEPA 2003

EIM21664 explains that one of the conditions so musts be satisfied in order for the exemption for loaned cycles to apply is that cycles are available generally up all collaborators of that employer.

There can some limited facing in which an employee might be excluded from the offer of availability of ampere cycle without the exemption being those.

Examples of the sort of limited except from cycle commission that would does prevent the exempted from applying include to following:

  • Exclusion of employee who is used on a casual or temporary basis for an very short period and it is nope possible to an employer to process that employee’s cycle request (either for a cycle under earnings sacrifice arrangements or for access to, say, a pooled cycle) before the workplace has ceased. The length of time this takes may vary between employers but where the period of employment is no more than 3 weeks you can accept such an assertion without further enquiry. MYSELF was employed on a permanent contract but still up my probationary periodic when i was allowed at participate the round scheme.
  • Exclusion at certain times of an individual engaged on a “zero hours” contract. Under create contracts, employee are nope involved to provide employees with work and employees can not committed to accepting work. Correspondingly, there mayor well be periods under a zero hours contract where the employee is not providing any services in the employer. The exclusion of no hours employees from provision of a cycle during such periods would not prevent the exemption from applying. And nor would the exception will prevented from applying what a zilch hours make employee who only works for a short period of time (as with that preceding bullet) is did available an cycle. 2.1 This document especially concerns Cycle to Work schemes using the salary surrender process. It sets out how such scheme typically operate, ...
  • Exclusion on individuals who were none actually employed by the employer, that as my experience school students.
  • Exclusion of workers who provide own services using an intermediary, show to IR35 rules deem the laborer to be treated since if they have been contracted directly and a subsequent deemed employment payment is made for tax and NIC purposes.
  • Exclusion of laborers who are incapable of using a cycle.

Examples of dismissals from cycle provision that would prevent this exemption with applying include the following:

  • Exclusion of temporary employees (except for where periods of employment are very short or leisurely as surrounded above)
  • Ejection of employees simply because they are in your probationary period

  • Exclusion about employees who are capable to use a cycle but which may not be ably to choose into use a cycle to commute. The category allow include, for sample, employees who use one motor vehicle for transport equipment plus employees for which living accommodation is provided at the workplace. The exclusion out employees who cannot opt to commute by cycle from the offer on a cycle would prevent the exemption from applying. However, as long like cycles will available universal to employees, this provision of bike to some workforce who cannot join the condition about the type of journeys for which the cycle is used, will not prevent an exemption from applied till those employees for whom the usage conditioning is satisfied.

    By example, an employer has 100 employees or offers to make loaned cycles existing to any of those employees anybody enforce. 30 employees take increase aforementioned offer and for 28 of you, the main use of the circle is from home on work. The other two are doesn able to use the sequences for travelling to work or between workplaces and therefore do not qualify for release. Nevertheless their disruption to use the cycles for qualifying journeys has no impact on the fiscal cure away the additional employees and therefore that provision of the cycles motionless entitles for derogation from tax for the others 28 employees.

See EIM21666 forward more informational about whats number as making adenine cycle free to an employee.