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<p>As this is not a Government scheme the Department for Transport does not collect
data on how many employers offered or refused to offer, a package the value of which
was above that normally permissible under a Cycle to Work Scheme under circumstances
in which an employee had specific needs that required a specialist cycle due to a
recognised disability for the purposes of the Equality Act 2010 in (1) 2013–14, and
(2) 2014–15.</p><p> </p><p>This is because the Cycle to Work scheme is an employee
benefit covered by an exemption and therefore employers do not have to make an annual
tax return regarding the benefit; meaning the Department does not collect the data.</p>
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