Commentary

RCB/7/21 VAT liability of charging of electric vehicles

Part V16 Forms and other HMRC material

RCB/7/21 VAT liability of charging of electric vehicles

RCB/7/21 VAT liability of charging of electric vehicles

Revenue & Customs Brief, Issue 7. 25 May 2021

Purpose of this brief

This brief explains HMRC's policy concerning the VAT treatment of charging of electric vehicles, when using charging points situated in various public places.

In particular it clarifies that the standard rate of VAT applies to supplies of electric vehicle charging through charging points in public places. It also explains when input tax can be recovered for charging electric vehicles for business purposes.

Who should read this

Suppliers who provide electricity through electric vehicle charging points and motorists who charge up their vehicles for business purposes.

VAT liability background

The use of electric vehicle charging

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