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Written Question
Cycle to Work Scheme: Self-employed
Tuesday 29th October 2024

Asked by: Damien Egan (Labour - Bristol North East)

Question to the HM Treasury:

To ask the Chancellor of the Exchequer, if she will make an assessment of the potential merits of providing a counterpart to the cycle to work scheme for self-employed people.

Answered by James Murray - Exchequer Secretary (HM Treasury)

The Cycle to Work scheme is a benefit-in-kind provided by employers to their employees. A benefit-in-kind is a form of non-cash remuneration provided by employers to their employees. Income tax and National Insurance contribution relief is provided on the scheme to both employers and their employees via salary sacrifice arrangements. As a result, the scheme is not open to the self-employed, who are not eligible for salary sacrifice.

The government considers all tax changes in the round at fiscal events. The government stands by the commitment made not to increase tax on working people, including income tax, national insurance and VAT

The government is not going to speculate on tax changes ahead of the Budget on 30th October.