Employer: Do you have to offer the cycle to work scheme to the whole workforce?

Yes, the scheme should generally be made available to all employees. However, this does not mean that every employee has to be provided with a bicycle or cycling equipment, just that the offer of cycles and/or cycling equipment is open to all employees (if they wish to take it up).

There are some limited circumstances which may affect this, you can find out more details on the sort of limited exceptions from cycle provision on the Government website (EIM21665).