Check if you need to pay tax for charging an employee’s electric car

Your payment to your employee counts as earnings

You must:

• add it to your employee’s other earnings
• deduct and pay PAYE tax and Class 1 National Insurance through payroll

Your employee can claim tax relief for the miles they travelled on business.

Your answers

Start again

• 1. Do you own or hire the car?: Yes
• 1. Do you own or hire the car?: Change
• 2. Who pays to charge the car?: Your employee, but you pay them back
• 2. Who pays to charge the car?: Change
• 3. Does your employee use the car for business or personal journeys?: Both business and personal
• 3. Does your employee use the car for business or personal journeys?: Change