Cycle to Work Scheme: Self-employed
(asked on 15th September 2025) - View Source
Question to the HM Treasury:
To ask the Chancellor of the Exchequer, if she will make an assessment of the potential merits of making the cycle to work scheme available to people who are self-employed.
This question was answered on 14th October 2025
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 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.