Cycle to WorkSalary SacrificeTax SavingBenefits in Kind

Cycle to Work Scheme Explained: Save Up to 42% on a New Bike

How the UK Cycle to Work scheme works, how much you can save on tax and NI, and how salary sacrifice makes a £1,000 bike cost as little as £580.

UK Tax Team·15 January 2025·4 min read
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The Cycle to Work scheme is one of the simplest salary sacrifice benefits available to UK employees — and one of the most underused. You can save between 28% and 62% on the cost of a new bike, depending on your tax rate.

Calculate your Cycle to Work savings

Enter your salary and monthly cycle sacrifice to see your exact take-home impact.

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How does Cycle to Work work?

Your employer buys a bike (and safety equipment) and loans it to you. You repay the cost through salary sacrifice over 12 months — meaning the payments come out of your gross pay before tax and National Insurance are calculated.

At the end of the loan period, you either:

  • Pay a small "fair market value" fee to own the bike outright (typically 3–7% of original value)
  • Return the bike
  • Enter a further loan period
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Because the sacrifice reduces your gross pay, you save both income tax AND National Insurance — not just tax relief like a standard purchase.

How much can you actually save?

Here's a real example for a basic rate taxpayer buying a £1,000 bike:

Example Calculation

A higher rate taxpayer saving 40% tax + 2% NI would pay just £580 for the same bike.

Savings by tax band

Tax bandTax rateNI rateSaving per £1,000Real cost
Basic rate (£12,571–£50,270)20%8%£280£720
Higher rate (£50,271–£100,000)40%2%£420£580
60% trap (£100,001–£125,140)60%2%£620£380
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The 60% effective rate applies because every £2 of income above £100,000 loses £1 of Personal Allowance. Cycle to Work sacrifice reduces your Adjusted Net Income — potentially restoring your full allowance.

What can you buy?

The scheme covers:

  • Bikes — road, mountain, hybrid, electric, folding
  • Safety equipment — helmets, lights, locks, hi-vis clothing, panniers

There is no upper limit on bike value since 2019 (previously capped at £1,000), though your employer may set their own limit.

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Electric bikes are included, but the scheme only covers the bike itself — not the electricity to charge it. E-bikes are treated the same as regular bikes (no Benefit in Kind tax).

Does Cycle to Work affect my mortgage?

Yes — salary sacrifice reduces your gross pay on paper. Some mortgage lenders use gross salary to calculate affordability. If you're applying for a mortgage soon, check with your adviser before starting a cycle scheme.

How to set it up

  1. Check your employer offers it — most large employers do; smaller ones may not
  2. Choose a scheme provider — Cyclescheme, Halfords, Evans Cycles, and others
  3. Select your bike — get a quote from a participating retailer
  4. Sign the salary sacrifice agreement — this amends your employment contract
  5. Collect your bike — payments start on your next payslip

Cycle to Work vs buying outright

Cycle to WorkBuy outright
Cost (basic rate, £1,000 bike)£720£1,000
Cost (higher rate, £1,000 bike)£580£1,000
Spread over 12 monthsOnly if 0% credit
Affects gross pay
Affects mortgage assessmentPossibly

Summary

  • Cycle to Work saves 28–62% depending on your tax rate
  • No Benefit in Kind tax — unlike most other salary sacrifice benefits
  • No upper spend limit since 2019
  • Reduces Adjusted Net Income — can help with Child Benefit and Personal Allowance traps
  • Check mortgage implications before signing up

Free Calculator

Model your Cycle to Work savings

Use the free calculator — enter your salary and monthly cycle sacrifice amount to see your exact take-home change.

Calculate My Tax Savings →

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Use the free calculator to model your own salary sacrifice scenario.

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