To ask the Secretary of State for Transport what assessment she has made of the effect on carbon dioxide emissions of the Cycle to Work scheme in each year since the scheme began.
There has been no assessment by the Department of the effect on carbon dioxide of the Cycle to Work scheme. The scheme is not run by the Department but was created by the bicycle industry to take advantage of the tax exemption provided in the Finance Act 1999 and the Income Tax (Earnings and Pensions) Act 2003. The Department's role has purely been to assist the bicycle industry in its implementation of the scheme.
There is no requirement for employers to register the scheme with the Department or Her Majesty's Revenue and Customs. As we do not impose a burden on business to register centrally this information, we are not able to determine the precise level of participation in the scheme and therefore its impact on carbon dioxide.