17 March 2022 
Julia Ascott, Employment Taxes Specialist
Another HMRC Agent Update announcement that the cycle to work easement on qualifying journeys, will come to an end on 5 April 2022.
HMRC wording:
Due to the impact of the coronavirus pandemic, in December 2020, the UK government announced a time-limited easement. This was for employees who had joined an employer-provided cycling scheme and received a cycle or cycling safety equipment on or before 20 December 2020. Employees who joined a scheme from 21 December 2020 would need to meet all the normal conditions of the Cycle to Work scheme.
Where eligible, employees would not have to meet the ’qualifying journeys’ condition until after 5 April 2022.
The rules of the scheme have not changed. From 5 April 2022, all employees on an existing cycling scheme will need to meet the normal conditions, including the ’qualifying journeys’ condition.
