Section 244 ITEPA 2003

EIM21664 explains that one of the conditions that must be satisfied in order for the exemption for loaned cycles to apply is that cycles are available generally to all employees of that employer.

There are some limited circumstances in which an employee might be excluded from the offer of availability of a cycle without the exemption being affected.

Examples of the sort of limited exceptions from cycle provision that would not prevent the exemption from applying include the following:

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