An electric bicycle has a motor that is activated by pedalling. In fact, on an electric bike, you pedal almost as fast as you would on a peaceful ride around a city, but you will go noticeably quicker. In general, there are two categories of electric bike: support up to 25km/hour and support up to 45km/hour.
Common terms for both types of bike include e-bike (up to 25 km/h) or speed-pedelec and high speed e-bike (up to 45 km/h).
Alongside the different speeds, there are also a number of differences in terms of legality and tax considerations.
The e-bike is seen by the law as a bicycle when if fulfils three conditions:
- There is only support when you pedal too
- The maximum capacity is 250 Watt
- There is support to maximum 25km/h. You may ride quicker but this will take place without support.
This recognition as a bike means the user can obtain a bicycle allowance of €0.22 per kilometre for the home/work journey.
The purchase or financial lease by the employer is also 120% tax deductible.