VAT liability of supplies of electricity from public electric vehicle charge points
Published 12 May 2026
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This publication is available at https://www.gov.uk/government/publications/revenue-and-customs-brief-4-2026-vat-liability-of-supplies-of-electricity-from-public-electric-vehicle-charge-points/vat-liability-of-supplies-of-electricity-from-public-electric-vehicle-charge-points
Purpose of the brief
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 (appeal reference TC/2024/01983) between Charge My Street Limited and the Commissioners for HMRC.
Who should read this brief
You should read this brief if you are:
- a public charge point operator
- a VAT adviser
Background
Supplies of fuel and power to a domestic premises are subject to the reduced rate of VAT at 5%. HMRC’s long-standing policy is that electric vehicle charge points located in public areas do not qualify as domestic premises and the standard rate of VAT applies to the supply of electricity at these locations.
The First-tier Tribunal found in favour of Charge My Street Limited. It concluded that Note 5(g) of Item 1 of Group 1 of Schedule 7A to the VAT Act 1994 covers supplies of electricity to an identified person at any identifiable premises, provided the total supplied does not exceed 1,000 kWh in a calendar month. First-tier Tribunal clarified there is no additional requirement for the premises to be owned or controlled by the person receiving the supply, nor do the premises need to be buildings. This means locations such as public car parks may be included.
HMRC has applied for permission to appeal the First-tier Tribunal’s decision.
HMRC policy
The position remains that charging electric vehicles at public charge points is standard rated for VAT.
More information
Find out more information on the VAT liability of fuel and power.