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the guidance can be taken with a fairly large pinch of salt
100% this. my manager just bought an etap group and i bought some pro vibe bars and some other bits last year. it is completely down to your employer/finance dept. ours is super sound and will sign off on anything and everything. however, i think green commute initiative stipulate it must be a complete bike... will challenge this next year when i go in on it again (just bought a fairlight strael through GCI)
swedeee
I think the guidance can be taken with a fairly large pinch of salt - there doesn't seem to be any form of checking what journeys are made at all, so as long as your employer is happy it should be fine. And as you say, cargo bikes, mountain bikes, anything can be bought through the scheme so it's just aiming to increase overall levels of cycling I think!