– see also Cycles and cyclists; Cycles and motor cycles

Employer-provided

Commentary – Essential Tax Companion ¶9315

Mileage allowance payments

Commentary – Hardman's Tax Rates and Tables ¶3-475

Temporary importations, relief

Commentary – VAT Reporter ¶63-820

Used cycles, valuation tables

Commentary – Hardman's Tax Rates and Tables ¶3-510