Closed consultation

Draft guidance: reform to workplace charging tax exemptions

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This technical consultation seeks comments on workplace charging tax exemptions for electric and plug-in hybrid vehicles.

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Consultation description

Draft updates to the Employment Income Manual for the expected changes to the Income Tax (Earnings and Pensions) Act (ITEPA) 2003 from Finance Bill 2018-19 which have retrospective effect from 6 April 2018.

These changes were announced at Autumn Budget 2017.

This guidance will be of interest to employers that pay taxable benefits to employees and provide electric charging points for employee use.

This is a technical consultation on:

  • the provision of workplace charging facilities
  • which vehicles the exemption covers
  • the qualifying conditions of the exemption

The guidance will be finalised and published in the Employment Income Manual following Royal Assent of Finance Bill 2018-19.


Published 12 April 2018