Cycle 2 Work

Cycle to Work Scheme

Prologue is proud to be a participating shop with Cyclescheme, the UK's number one provider of tax-free bikes for the Government's Cycle to Work initiative. It's a brilliant programme where everyone wins - employees make big savings on new bikes, employers get a healthier workforce and save money too! Cyclescheme has a great track record in helping employers of all sizes to set up and run successful Cycle to Work schemes. All details are available via their website: Cyclescheme

What is the Cycle to Work scheme?

Cycle to Work is a tax incentive aimed at encouraging employees to cycle to work, thereby reducing air pollution and improving their health. The scheme allows employees to benefit from a long term loan of bikes and commuting equipment such as lights, locks and panniers completely tax free.

Employers benefit from fitter, more punctual, more wide-awake staff. Employees benefit from better health and better bikes because their money goes further. With a budget of, say £400, an employee in the high tax-band can now afford a bike, plus accessories, worth nearly £800.

The typical saving for an average tax-payer is between 38-45 per cent. There is an online calculator on the Cyclescheme website which will show you how much you could save.

How do I participate?

Who can get a bike?

Your employer needs to sign up with Cyclescheme (details available on their website). Employees paying PAYE, who have a contract that outlasts the duration of the salary sacrifice period are eligible, provided they are over 18 years old, earn more than the National Minimum Wage after the loan repayment has been deducted, and have completed the employer's probationary period (if applicable).

What is salary sacrifice and how are savings made?

With a salary sacrifice you pay back the loan on your bike, accessories and safety equipment from gross rather than net pay for the hire period (usually 12 months), allowing you to benefit from income tax and NI relief. See http://www.hmrc.gov.uk/specialist/salary_sacrifice.pdf for a more detailed explanation.

How much can I save?

Typical savings are between 30% and 50%, but the actual amount you pay depends on your personal tax band, and the way your company runs the scheme. Higher rate taxpayers will save more, employees whose company cannot reclaim VAT (the NHS, for example) will save less. If the employer uses external finance (i.e. your employer borrows the money to buy the bikes from an outside) then savings are normally about 5% lower. Finally, the fair market value payment needs to be taken into account when calculating the total savings.

What happens at the end of the loan period?

Most employers opt to sell you the bike and accessories, and you will pay the fair market value; this is the amount that a buyer would pay to a seller to purchase the bike and equipment. Each bike is assessed separately, but in our experience the market shows values to be around 5% of the original voucher value plus VAT. The fair market value cannot be stated before or during the scheme as this could be considered a benefit in kind as hire-purchase does not warrant any tax-relief.

What's the process of getting a tax free bike for work through Cyclescheme?

The scheme uses a voucher system. Once your employer has entered into a contract with Cyclescheme, you need to sign an employee hire agreement that we supply. You visit your local bike shop for a quote on a bike and accessories, which you enter onto our extranet system. When we receive the quote we will invoice your company, and provide a secure voucher once the hire agreement is signed. You take the voucher back to the bike shop to collect the bike.