January may not seem the most obvious month to get on a bike. But New Year resolutions and bicycles received as Christmas presents boost new cyclist numbers in mid-winter – and for those tempted by two-wheel transport, there are a selection of tax breaks.

Under the government’s “Cycle to Work” scheme, employers can offer staff the option of buying a bike out of their pre-tax income, discounting the retail cost by up to about a half – and there are associated savings too.