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 points is becoming more common in public places. HMRC has received requests from businesses and business representatives to clarify the rules in specific cases, and in particular to confirm: