encouraging cycling with lower taxes

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Scilly.Suffolk in reply to @Rainy

expenses

Cars cost more to run than bikes.

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miro_o in reply to @Scilly.Suffolk

Expenses should just be x amount for 'travel'. How you travel is a choice unless specified by the business.

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Scilly.Suffolk in reply to @miro_o

That would be an allowance, not a tax deduction, and up to the business to provide.

The Revenue allow a tax deduction for expenses, ie the cost of travel, which differs depending upon on the means.

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