Company bicycle as asset including GPS cycle computer?

[Alan @ BroomeAffinity]

Because some of the advice is counter to what my accountant has said HMRC accepts, and what I have read myself in the actual legislation..

So, why ask here in the first place?

[electronicfur]

That HMRC will argue that the conditions aren't met because the main purpose is private use. Are you honestly saying the bike's main purpose is the commute? If so, I stand corrected.

Yes, as I already stated I cycle to my clients and they are about an hour away. So at 2 hours commuting a day, it easily outstrips any personal use. And the company saves £2.5k a year on an annual season ticket.

FWIW my accountant said I don't need to keep records of the business or personal mileage, as HMRC don't require it, and so it would not be an issue anyway.

[electronicfur]

So, why ask here in the first place?

Because if you read my original post, I was not asking about some of the issues that have been brought up in this thread, such as whether it is acceptable to buy a +£2k bicycle as a company asset. I already know the legislation allows for that if the conditions are met.

I was asking if anyone knew whether there was an exact definition in the legislation of the "necessary equipment and safety equipment" that is allowed to be purchased with the bike. So that I could work out if a cycle computer would be acceptable under necessary equipment, or if it would be acceptable under safety equipment if it was one with radar warning capability. My accountant did not know last time I asked him, and was too busy with more important stuff to look into it before I needed to purchase my bike and accessories. And even a manager in one of the main UK cycle store chains said the rules were vague, and that things such as bottle cages, pumps and pedals often got included in the Cycle to Work scheme. So I was researching it myself, and thought I'd look for some advice on this friendly forum.

And my conclusion, which some other posters clearly seem to not have bothered to read, was as follows:

As it happened I found your second link EIM21664 - Particular benefits: exemption for bicycles just after my last post, and just before going to the bike shop to pick up my new company vehicle.

It clearly states "Cyclists’ safety equipment is not defined in the legislation and a common sense approach should be taken when deciding what falls within this description". So common sense tells me that a cycle computer radar system showing me cars as they approach behind me on the road has a safety function, as well as having other functions.

But I also noted it stated the following "Examples of items that do not count as cyclists’ safety equipment include: Cycle computer". Now that was probably written without knowledge of cycle computers that interface with radar. But as HMRC clearly rule it out, I'm not going to be the one arguing that with HMRC, so I didn't purchase the cycle computer as part of the company purchase.

As you can see I did not purchase the cycle computer as part of the company purchase and explained why.

[SueEllen]

I was asking if anyone knew whether there was an exact definition in the legislation of the "necessary equipment and safety equipment" that is allowed to be purchased with the bike. So that I could work out if a cycle computer would be acceptable under necessary equipment, or if it would be acceptable under safety equipment if it was one with radar warning capability. My accountant did not know last time I asked him, and was too busy with more important stuff to look into it before I needed to purchase my bike and accessories. And even a manager in one of the main UK cycle store chains said the rules were vague, and that things such as bottle cages, pumps and pedals often got included in the Cycle to Work scheme. So I was researching it myself, and thought I'd look for some advice on this friendly forum.

You can easily argue and show bottles cages, pumps etc fall into necessary equipment as you aren't going to get very far on a hot day dehydrated with flat tires.

HMRC rules cannot be prescriptive in all cases simply because people's needs differ. They have also realised technology changes e.g. if you remember the regulation about mobile phones, PDAs and smartphones you would understand this. This is where the argument over spirit of the regulations comes in over what is actually legal.

If your cycle computer was also a navigation device then clearly you could show the main purpose was to get you from A to B the quickest and/or safest way. The fact it's only additionally got radar but no navigation purposes and you don't have a hearing disability or other disability that limits you being aware of traffic behind you but have been cycling safely to clients for years, means you would find it almost impossible to justify.

Most of the people I know who have had interaction with HMRC have had VAT inspections so if you could easily explain to a Luddite VAT (wo)man why you need one then get one.

[Boo]

That HMRC will argue that the conditions aren't met because the main purpose is private use. Are you honestly saying the bike's main purpose is the commute? If so, I stand corrected.

If the main purpose is the commute then the main purpose is the commute, the price of the bike does not affect its main purpose.

In any case HMRC guidance states that there is not to be too deep an enquiry into the main purpose provided evidence of substantial business use is available. (Can't be 4sed to post a link for that, you'll just have to look it up...)

Boo

[Boo]

So, why ask here in the first place?

Because this is a forum dedicated to the exchange of facts, information and ideas pertaining to IT contractor related affairs ? Duh...

Boo

[Boo]

The fact it's only additionally got radar but no navigation purposes and you don't have a hearing disability or other disability that limits you being aware of traffic behind you but have been cycling safely to clients for years, means you would find it almost impossible to justify.

That's complete tulipe, SE, one doesn't need to be disabled to benefit from the safety enhancement offered by bike radar. A piece of safety equipment is no less safety equipment just because a person has got away without using it for a prolonged period in the past.

Boo

[WTFH]

The bike radar means the cyclist can turn their headphones up louder to drown out the useful noises, then rely on looking down at a screen to find out what's going on.

Bring back the cycling proficiency test.

[Boo]

The bike radar means the cyclist can turn their headphones up louder to drown out the useful noises, then rely on looking down at a screen to find out what's going on.

Bring back the cycling proficiency test.

There was a recent news item which showed a car apparently intentionally speeding up to hit a cyclist from the rear, knocking him into the road. ISTM that bike radar that can warn of such events is extremely useful and a definite improvement on relying on the Mk1 eardrum.

Boo

[northernladuk]

There was a recent news item which showed a car apparently intentionally speeding up to hit a cyclist from the rear, knocking him into the road. ISTM that bike radar that can warn of such events is extremely useful and a definite improvement on relying on the Mk1 eardrum.

Boo

And the cyclist could have done what about it in that instance? Not a very good example and doesn't prove much. Hopefully the cyclist had their safety gear on to reduce the chance of injury.