Referral of the proposed Business Rates Relief for Electric Vehicle (EV) chargepoints and EV-only forecourts by HM Treasury
The Subsidy Advice Unit (SAU) has accepted a request for a report providing advice to HM Treasury (HMT) concerning its proposed Business Rates Relief for EV chargepoints and EV-only forecourts.
Administrative timetable
| Date | Action |
|---|---|
| 23 June 2026 | SAU’s report to be published |
| 27 May 2026 | Deadline for receipt of any third-party submissions |
| 12 May 2026 | Beginning of reporting period |
Request from HMT
12 May 2026: The SAU has accepted a request for a report from HMT concerning the proposed Business Rates Relief for EV chargepoints and EV-only forecourts. This request relates to a Subsidy Scheme of Particular Interest.
The SAU will prepare a report, which will provide an evaluation of the HMT’s assessment of whether the subsidy complies with the subsidy control requirements (Assessment of Compliance). The SAU will complete its report within 30 working days.
Information about the scheme provided by HMT
Business rates are a tax on non-domestic property, where the amount payable is based on the rateable value of the property multiplied by the relevant multiplier. Under this scheme, eligible properties will receive 100% relief from their business rates liability, meaning that no business rates will be payable on qualifying properties for the duration of the scheme.
The proposed scheme from HM Treasury aims to accelerate the deployment of publicly accessible electric vehicle parking and charging provision by improving the commercial viability of electric vehicle charging points (EVCPs), supporting delivery of the Zero Emission Vehicle mandate and contributing to emissions reduction and improved air quality.
The beneficiaries are eligible EVCPs and electric vehicle only forecourts. They were selected because HMRC’s Valuation Office are of the view that some EVCP bays have become identifiable as hereditaments that can be separately assessed and hence become liable for business rates.
The Scheme is a 100% business rates relief up to 1 April 2036. The Scheme will be backdated to 1 April 2023. There is no maximum subsidy amount. However, HM Treasury has estimated the value of the scheme to be £200 million over the first 5 years.
The Ministry of Housing, Communities and Local Government will issue guidance to local authorities to support them to deliver the relief, which will include the criteria for determining who is eligible for relief based on whether the property is mainly used for EVCPs. The Scheme will be administered by local authorities, who will apply the relief when issuing business rates bills to eligible properties. Local authorities will be fully compensated by central government for the loss of income as a result of this relief.
Information for third parties
If you wish to comment on matters relevant to the SAU’s evaluation of the Assessment of Compliance concerning the proposed Business Rates Relief for EV chargepoints and EV-only forecourts please send your comments on the date stipulated in the timetable above. For guidance on representations relevant to the Assessment of Compliance, see the section on reporting period and transparency in the Operation of the subsidy control functions of the Subsidy Advice Unit.
Please send your submissions to us at sau-hmtevcps2026@cma.gov.uk, copying the public authority: evcprelief@hmtreasury.gov.uk.
Please also provide a contact address and explain in what capacity you are making the submission (for example, as an individual or a representative of a business or organisation).
Notes to third parties wishing to make a submission
The SAU will only take your submission into account if it can be shared with HMT. The SAU will send a copy of your submission to HMT together with its report. This is to allow the public authority to take account of the submission in its decision as to whether to grant or modify the subsidy or its assessment. We therefore ask that you provide express consent for your full and unredacted submission to be shared. We also encourage you to share your submission directly with the HMT using the email address provided above.
The SAU may use the information you provide in its published report. Therefore, you should indicate in your submission whether any specified parts of it are commercially confidential. If the SAU wishes to refer in its published report to material identified as confidential, it will contact you in advance.
For further details on confidentiality of third party submissions, see identifying confidential information in the Operation of the subsidy control functions of the Subsidy Advice Unit.
Contacts
- SAU project team: sau-hmtevcps@cma.gov.uk
- CMA press team: 020 3738 6460 or press@cma.gov.uk