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Following this consultation, HMRC has updated the draft guidance for employers providing electric charging points for employee use, and you can read this here.
This updated guidance will be of interest to employers that provide facilities for workplace charging of electric and plug-in hybrid vehicles.
The exemption for workplace charging is published in the Finance Bill 2018 to 2019 and has effect from 6 April 2018.
The exemption covers:
- the cost of electricity
- the cost to the employer of providing the charging facilities
- any connected services
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.