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There are number of things you could do.  Firstly you could provide a works bus to transport staff to from work from home but you could also provide a bus on a working day to go to shops or other amenities provided the journey was no more than ten miles. Provided this was available to all staff there would be no benefit in kind assessment. Secondly you could designate certain days as cycling days and provide a tax free meal to those who participated.  Originally this was limited to six days per year but is now unlimited. 

Date published 5 Dec 2012

This article is intended to inform rather than advise and is based on legislation and practice at the time. Taxpayer’s circumstances do vary and if you feel that the information provided is beneficial it is important that you contact us before implementation. If you take, or do not take action as a result of reading this article, before receiving our written endorsement, we will accept no responsibility for any financial loss incurred.

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