You can buy a wide range of cycling equipment on Cycle to Work. HMRC’s scheme guidelines advise that a ‘common sense approach’ should be taken when considering items to include. As a guide, any items which help make you safer, keep your bike safe, or help with your commute can be included, including:
Lights
Bags and racks
Cycle clothing
Any high-visibility items
Pedals
Saddles
Tyres
Stems, seat-posts
Replacement bike parts to keep your bike safe on the road, such as wheels and tools/maintenance items (e.g. pumps, puncture repair kits, multi-tools but not workstands)