Does the Benefit in kind apply to lease bicycles?

No, you don’t pay a Benefit in kind for the use of a lease bicycle. On the condition that your employee regularly uses the lease bicycle for commuting. But what is regular? Most companies opt for a minimum use of 20% of the lease bicycle for commuting. It is best to lay down this percentage in your cycling policy. Does your employee live some distance away? Even partial routes are considered as commuting. Every kilometre travelled by bicycle is a win for everyone.