I think it covers helmets, clothing, lights etc. But what if my bike needs a new set of wheels or a drivetrain? Is that covered?
They are technically not allowed. Though I have heard that some shops have been known to put one thing on the receipt and give you something else.
Safety - anything with reflective on it, helmets, lights.
Security - locks, security skewers
Tools/spares to help with say puncture/roadside repair.
Anything else is considered an upgrade. No doubt some shops would allow it!
I got a pair of Rebas from local large car/bike chain a few years ago.
Guess it depends on the sales person
What he said ^. Some LBS do it 'properly,' some are a bit more flexible. Which works for me.
In theory it only covers clothing if they have reflective bits on them, if your new wheels were reflective you could try getting it past the tax man. You have to hear in mind it is HMRC rules not just the scheme being awkward.