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Reeves Weighs Cap on Pension Salary Sacrifice and Limits to Cycle to Work Ahead of Budget

The measures remain unconfirmed pending the 26 November Budget.

Overview

  • Reports indicate a £2,000 annual cap on tax‑free pension salary sacrifice that officials say could raise up to about £2bn a year.
  • Ministers are also considering new spending limits under Cycle to Work to restrict purchases of high‑end bikes, according to briefings.
  • HMRC figures show 209,000 people used Cycle to Work in 2023–24 at an estimated taxpayer cost of roughly £120m–£130m after the £1,000 cap was removed in 2019.
  • ABI polling suggests nearly 40% would cut pension contributions if relief is capped, while pension providers warn of smaller pots and higher employer National Insurance bills, including in the public sector.
  • The Treasury declined to comment outside fiscal events, and cycling trade bodies warn tighter rules could depress bike sales and reduce commuting by bike.