Policy paper

Revenue and Customs Brief 4 (2026): VAT liability of supplies of electricity from public electric vehicle charge points

This brief explains HMRC’s position on the VAT treatment of electricity supplied at public electric vehicle charge points following a First-tier Tribunal decision.

• From: HM Revenue & Customs
• Published: 12 May 2026

Documents

VAT liability of supplies of electricity from public electric vehicle charge points

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This brief provides an update on the VAT treatment of supplying electricity at electric vehicle charge points in public locations, following the First-tier Tribunal decision between Charge My Street Limited and the Commissioners for HMRC.

Published 12 May 2026