I'd just make a comment that it was part of the sales pitch for the job and that it would be wise to remove it for future job openings as it is not available to new employees and therefore is misleading.
She had requested it through her manager. Her manager wasn't aware of the policy before this and was on her side. HR says no though.
I don't know how many people there are in HR. The company isn't that large so I don't imagine there's more than one or two.
Since she was told about the tax saving scheme as part of her recruitment HR should have done it and it should be stated the policy is only applied if you stay a year. Three suggestions, forcefully apply after the probationary period stating she was led to believe it was part of her package. Or ask for it to be retrospectively implemented for this tax year in December by HR. (I’m assuming this can be done). Or ignore for tax year 2024, especially if she’s on 20% tax rather than 40% which is not specified in your posts.
Also it’s a no brainier to purchase the annual ticket, 1400 / 48 working weeks is 29 Euro. So 5:80 a day.
BTW who cares if there is a cost or effort by HR. Isn’t that what they are there for. Making their lives a bit more taxing would make me sleep easier.
I don’t know much about this but is there a workaround? e.g. can someone else get one and you just use theirs? Or can you buy it yourself and get relief through your tax return?