I had always believed that repairs to cycles under a cycle to work scheme are a Benefit in Kind.
“Where an employee has sole use of an employer-provided cycle, the provision by the employer of repairs to that cycle will rank as a benefit in the hands of the employee. This is because there is no equivalent for cycles to the rule that removes any separate benefit in respect of repairs for cars.”
However, the latest guidance https://assets.publishing.service.gov.uk/government/uploads/system/uploa...) states that safety equipment includes “Replacement parts to keep a cycle roadworthy.” Most repairs are undertaken to keep the cycle roadworthy. Even the replacement of a chainset, is required to keep the cycle roadworthy. I understood that safety equipment was not a BIK.
I would be grateful for any advice.