The Cycle to Work Scheme is a UK Government tax exemption introduced as part of the Finance Act in 1999. It aims to promote healthier journeys to and from work as well as reduce air pollution. The scheme enables PAYE employees to have access to cycles and cycling equipment as a tax-free workplace benefit. It is important to note that the tax break is on the use of the bike, not ownership and only PAYE employees are eligible to take part. The majority (51%) of the use of the bike should be for commuting purposes but no records are required.