encouraging cycling with lower taxes

Currently the self-employed can claim expenses for bike and car journeys used for business purposes at the rates of 20p/mile for bikes and 45p/mile for cars... I assume the figures are the same for businesses in general.

Why does HMRC choose to discourage cycling? Is there any campaign to change this?

Because the country is addicted to cars, they have a bigger lobby, we only have Boardman.

expenses

Cars cost more to run than bikes.

Have we tried to campaign this issue though? I googled but couldn't find anything (except local councils and businesses offering employees the same per mile rates for both car and bike journeys).

The other ways the government and organizations encourage cycling seem relatively difficult - building bike lanes, the cycle to work scheme, rider training, maintenance workshops, etc all require a lot of effort.

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

Cycling UK and Sustrans are the types of groups that might consider campaigning on this.

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.

I'll have a look, thanks.

Yes, it would.

I think the point is ... this should exist (in order to promote cycling).

which differs depending upon on the means.

Indeed. I wonder how the 20p/mile figure compares with what your average cyclist spends on their bike? Does anyone have any figures?

If you were to cycle 2500 miles a year, you could buy a £500 bike each year and ride it into the ground (i.e. spend £0 on maintenance all year). That's approximately 10 miles per workday.

I think the point is ... this should exist (in order to promote cycling).

Maybe, but that's not down to the Revenue and it's quite wrong to claim that "HMRC choose to discourage cycling".

You are right that a policy change wouldn’t come from the IR. The case for the change is yet to be made. It would (most likely) be the IR that would implement it, as it already does for tax breaks/relief for other societal causes.

You can't claim for your commute anyway - whatever your mode of transport. So any increase would only work for work travel elsewhere.

Currently the self-employed can claim expenses for bike and car journeys used for business purposes

Typically the self employed don’t have much of a commute but make plenty of business travel...

I'm self-employed, but we have an office and I commute to it, and can't claim for those 19km a day. I claim about £500 a year for riding to meetings elsewhere, either from home or from the office.

I think people would compare that £500 with the £1125 that could be claimed if you'd travelled by car and see it as another reason not to cycle. I realise cyclists may come out miles ahead financially if all costs comparing riding and driving are considered but people are inclined to see the 20p versus 45p and see it as discouraging (and think less about the car insurance, depreciation, increased maintenance costs from driving more miles etc). I think it's easy to interpret the two figures as a nudge towards driving, even if it isn't logical financially speaking.