[Closed] Cycle to work

According to my local shop light yes, garmin no. You may need lights to commute but you don't need a cycle computer. There may be some guidance on the the HMRC site.

Here you go.

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
• Child safety seats
• 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 reflectors

Wiggle has a cycletowork website that only has what is allowed on. I've recently used it for an "accessory package" and it was fairly straightforward.

and for all the 'guidance' there is no definitive answer until HMRC come knocking. Find out who you will be buying from and check with them.