いっそう少なく 税金ing 減刑する／通勤する on a bike

By This Is Money
Updated: 10:30 BST, 10 May 2005

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SUMMER is 一連の会議、交渉／完成する the corner, but you're out of 形態／調整 and 減刑する／通勤するing is 運動ing you mad. The answer could be on two wheels. Cycling is cheap, keeps you fit - and 従業員s can save money on a new bike by taking advantage of a little-used 税金 break.

A 基準-率 taxpayer can save about 42% on the cost of a bike. For a higher-率 taxpayer, this rises to almost 50%. Even 雇用者s 伸び（る） by 支払う／賃金ing いっそう少なく 国家の 保険.

To 誘惑する people out of their cars, the Inland 歳入 許すs 雇用者s to 供給する cycles for staff without incurring 税金 or 国家の 保険 義務／負債.

These bikes can be used for leisure, but must be used 定期的に for 減刑する／通勤するing. The 計画／陰謀 even 適用するs to a cycle used for part of a 旅行, between a 鉄道 駅／配置する and an office, for example. And it covers 必須のs such as helmet, lock and reflective gear.

However, few 雇用者s want to 持続する and insure a (n)艦隊／(a)素早い of bikes, and most 従業員s want a bike of their own. There are 計画／陰謀s that 演説（する）／住所 both 問題／発行するs. The 雇用者 buys or 賃貸し（する）s a bike, which is then 賃貸し（する）d on to the 従業員, usually over one to three years.

賃貸し（する） 支払い（額）s come out of 甚だしい／１２ダース salary before 税金 and 国家の 保険. At the end of the 賃貸し（する）, the 従業員 can buy the bike 完全な, usually for about five per cent of its 初期の cost.

雇用者s can 埋め立てる 付加価値税 on the bike. Then, because 支払い（額）s come from 甚だしい／１２ダース income, the 従業員 saves on 所得税 and 国家の 保険.

For example, taking a £400 bike and 追加するing lock, helmet and lights, the total cost is about £500. An 雇用者 buys the bike through one of the 計画／陰謀s and 埋め立てるs 付加価値税 - 概略で £75. The 法案 is 減ずるd to £425 - £17.70 a month out of 甚だしい／１２ダース salary over two years.

基準-率 taxpayers 避ける 所得税 at 22% and NI 出資／貢献s at 9.4% on the 月毎の 支払い（額）. So 逮捕する 月毎の 支払う／賃金 落ちるs by only £12.16. After two years, the 従業員 has paid a 逮捕する £292, saving £208 on the shop price of the bike and 器具／備品.

For 40% taxpayers, the 貯金 are even greater - the 逮捕する cost of a bike is 事実上 halved. The 従業員 still has to insure and 持続する the bike. And sacrifici ng part of their salary to 賃貸し（する） a bike might have a small 影響 on a 未来 年金.

To take advantage of the 税金 break, 説得する your 雇用者 to 調印する up to a bike 購入（する） 計画／陰謀 run by Halfords, Booost, which has links with 独立した・無所属 cycle shops, or Bath-based Cyclescheme.

Sarah Jurado 作品 in central London for accountant Ernst & Young, whose staff can buy a bike through Halfords. She 減刑する／通勤するs from Tooting, five miles away in south-west London.

Sarah, 28, says: 'I 手配中の，お尋ね者 to 含む 演習 in my daily 決まりきった仕事, but I don't have the cost of gym 会員の地位.'

CONTACT INFORMATION

For （警察などへの）密告，告訴（状）, visit halfordsb2b.com, booost.uk.com or cyclescheme.co.uk.