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<p>The Department has no plans to include e-scooters in the Cycle to Work Scheme.
The Cycle to Work Scheme is an employee tax-benefit scheme that enables employees
to hire cycles and cycle safety equipment for active travel to work from their employer,
or from a third party, in return for a deduction from their earnings via salary sacrifice.
The Future of Mobility Regulatory Review is considering appropriate legislation and
support framework for emerging micro-mobility vehicles including electric scooters.</p><p>
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