One of them is a tax-free bicycle to ride to work and a tax-free breakfast when the cyclist arrives at work. (And hopefully the employer would also provide a changing room and shower.)
And cyclists who provide their own bike get a 20p/mile allowance, compared to 40p/mile for the first 10,000 miles driven in your own car and 25p/mile thereafter. That sounds generous to me.
We have thus far waited in vain for the introduction of joggers’ breakfasts and walkers’ breakfasts!I agree - there's no mileage rate at all for walking to work and no provision for a tax-free breakfast for those who use shanks's pony to get to work.
And what about those of us whose commute is a walk into the dining room / spare room / down the garden to the shed - home business owners and homeworking employees? How about a tax-free breakfast for us Mr Darling?!