Tax and e-bikes

There are special rules that determine whether an electric bike or e-bike is treated as a bicycle or a motorcycle. You can claim mileage, but there are some specific rules around the rates you can get.

You'll need to know if it's an "EAPC" or not - an electrically assisted pedal cycle.

An EAPC is treated as bicycle for tax purposes.

An non-EAPC is like a motorcycle or moped for tax purposes. It will also need to be registered and taxed, and you’ll need a driving licence to ride it. You’ll therefore probably already know if your e-bike is an EAPC or not!

Quick test

Does your e-bike have:
  - pedals that can be used to propel it
  - a maximum power output of 250 watts
  - a maximum speed of 15.5mph

If you tick all three, it's treated as a bicycle for tax purposes. In untied you can claim mileage at 20p per mile.

Otherwise it’s not an EAPC and is classed as a motorcycle or moped for tax purposes. The tax rules for motorcycles will apply, which means that untied will apply mileage at 24p a mile.

Claiming costs

There are two ways to claim costs - either using the mileage rate (which untied applies automatically) or by claiming the cost of the bike (and the electricity and other costs to support it). Which is better? See our guide "To simplify or not - home working and mileage"

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