Cycle to Work rules mean the bike should mainly be used for riding back and forth to work. However, there is no requirement to keep records or logs of mileage and, in fact, HMRC guidelines state that:
* The employees must use the bicycle or equipment mainly for qualifying journeys. ‘Qualifying journeys’ means the same as for the works bus exemption (see EIM21850). Other use of the bicycle, for instance pleasure use or use by members of the employee’s family, will not disqualify the exemption, provided that the other use is not the main use of the bicycle.
* Employees are not expected to keep detailed records of time spent cycling or miles travelled for the purpose of this ‘main use’ test. Accept that the test is satisfied unless there is clear evidence to suggest that less than half of the use of the bicycle or equipment is on qualifying journeys.
* If it is clear that there is substantial use of the bicycle for qualifying journeys, do not make special enquiries about the extent of any other use.