EIM36700 - Deductions from earnings: capital allowances: particular items of machinery or plant: bicycles

Section 80(2) CAA 2001

2002 to 2003 onwards

Employees cannot claim capital allowances for a bicycle after 5 April 2002. For 2002 to 2003 onwards, the only way an employee can get tax relief for using their own bicycle for work is by a deduction for mileage allowance relief (see EIM31330 onwards).

For 2001 to 2002 and earlier years see SE36700.