Can you lease a helmet, bike trailer or exercise bike? The answer is no, and this is based on that Skatteverket (Swedish tax authorities) has decided so in its preparatory work for the bike benefit and writes in the preparatory work on the tax-free bike benefit (bill 2021/22:34): "The word bike includes such equipment that constitutes fixed parts of the bike, such as a lamp and lock. However, the tax exemption does not cover peripheral equipment such as helmets, shoes, bike bags or trailers". This is stated on page 41 of the bill. On the same page is also defined what is to be considered a bike, i.e. "The bike covered are thus vehicles intended to be driven by a pedal or crank device and are not a toy vehicle and electric vehicles with a pedal or crank device if the electric motor only amplifies the power of the pedal or crank device, does not provide any power addition at speeds above 25 kilometers per hour and has a continuous rated power not exceeding 250 watts. Electric wheelchairs, electric scooters and segways are not covered by the tax exemption".
Tax advisors with whom we have been in contact have confirmed Skatteverket (Swedish tax authorities) line with the comment that if the employer offers the employee accessories that are not necessary for the employee to be able to commute with their bike (e.g. helmets, bike shoes), the accessories are considered separate taxable benefits. In the preparatory works to the legislation where the tax-free bike benefit was introduced (referred to as Bill 2021/22:34), there is a definition of what constitutes a bike. Furthermore, examples are given of what type of accessories are considered necessary for commuting and what accessories are not considered necessary.
In order to comply with Skatteverket (Swedish tax authorities) legislation and our tax advisors' recommendations, we have therefore chosen to exclude these types of accessories from leasing and thus in the valuation of the bike benefit. However, you are free to pay for these as purchases in connection with the lease directly from the dealer.