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

3. Does your employee use the car for business or personal journeys?

Business journeys are either:

  • journeys that are part of your employee’s duties, for example a service engineer travelling to an appointment
  • journeys an employee has to make to get to a temporary workplace

Travelling between home and a permanent workplace counts as a personal journey.

Your answers

Start again

1. Do you own or hire the car?
Yes
Change 1. Do you own or hire the car?
2. Who pays to charge the car?
Your employee, but you pay them back
Change 2. Who pays to charge the car?