VAT applies to public EV charging

HMRC clarifies tax treatment for electric vehicle charging

HM Revenue and Customs has clarified the tax policy concerning the VAT treatment of the charging of electric vehicles (EVs) via public chargepoints and at home.

The use of EV charging points is becoming more common in public places. HMRC said it has received requests from businesses and business representatives to clarify the rules in specific cases, and in particular to confirm: if supplies of electric vehicle charging at charging points in public places should be charged at the reduced rate...

+86% more