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Cyclists' breakfasts

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The Income Tax (Exemption of Minor Benefits) (Amendment) Regulations, SI 2012/1808, remove the tax relief for ‘cyclists’ breakfasts’ provided by employers to employees who cycle to work, with effect from 6 April 2013.

The Income Tax (Exemption of Minor Benefits) (Amendment) Regulations, SI 2012/1808, remove the tax relief for ‘cyclists’ breakfasts’ provided by employers to employees who cycle to work, with effect from 6 April 2013. The relief was one of many which the Office of Tax Simplification recommended should be abolished.

Issue: 1132
Categories: News
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