Talk:Cycle to Work scheme
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The article on the Cycle to Work scheme is quite imprecise. It makes look like C2W was introduced in 2009, with no mention of the first tax break measures introduced in the 1999 Finance Act that can be considered the first cycle to work scheme implementation (see chapter 10 in http://webarchive.nationalarchives.gov.uk/+/http://www.dft.gov.uk/pgr/sustainable/cycling/coll_cycletoworkschemeimplementa/cycletoworkschemeimplementat5733 ). Also, the Deloitte document linked at the beginning of the article, about VAT status of vouchers for use in the C2W scheme, does not seem to apply. I have requested Cyclescheme to have their opinion on the matter, and although I cannot give a URL where you can find this, their statement on the "AstraZenica & HMRC Tax Tribunal July 2009 ECJ ‘Judgement of the Court’ dated 29 July 2010" was:
"[...] Given the above guidance and in the absence of any direct statement to the contrary from HMRC, Cyclescheme is confident that the ruling will not affect employers’ ability to recover VAT on bicycles and equipment purchased for use in a Cycle to Work scheme for employees.
Further clarification on the implications of the ruling will be communicated as and when we receive up-to-date guidance from legal advisors and HMRC."