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I think the guidance can be taken with a fairly large pinch of salt - there doesn't seem to be any form of checking what journeys are made at all, so as long as your employer is happy it should be fine. And as you say, cargo bikes, mountain bikes, anything can be bought through the scheme so it's just aiming to increase overall levels of cycling I think!
I work for a 'remote first' employee. We have one small office space in London where people can work from if they want, but generally people work from home all over the country.
Thinking of trying to get the ball rolling with them supporting a cycle 2 work scheme. They're a great employer and I think they'd be keen. But according to the govt guidance 50% of journeys must be 'qualifying', i.e. to or from the place of work.
Have i read the guidance correctly? And if so, this is a bit of a non-starter isn't it? I find it weird that cyclescheme promote the ability to buy cargo bikes though, which generally wouldn't be used for commutes?