Policy paper

Revenue and Customs Brief 13 (2026): VAT and Climate Change Levy on electric vehicle charging for non-domestic use

This brief explains that publicly accessible electric vehicle charging points and charging points at workplaces are not for domestic use for the purposes of VAT and Climate Change Levy.

• From: HM Revenue & Customs
• Published: 28 October 2026

Documents

VAT and Climate Change Levy on electric vehicle charging for non-domestic use

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Details

This brief explains:

• that publicly accessible electric vehicle charging points and charging points accessible to employees and contractors at their workplace are not for domestic use for VAT and Climate Change Levy purposes
• which supplies of electricity continue to qualify for VAT relief
• which supplies of electricity are treated as supplied for domestic use for Climate Change Levy purposes