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.
Yes, it would.
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".
@miro_o started
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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.