Policy paper
Revenue and Customs Brief 7 (2021): VAT liability of charging of electric vehicles
This brief explains HMRC’s policy on the VAT treatment of charging of electric vehicles.
Documents
Details
This brief explains HMRC’s policy concerning the VAT treatment of charging of electric vehicles when using charging points situated in various public places.
In particular it clarifies that supplies of electric vehicle charging through charging points in public places are charged at the standard rate of VAT. It also explains when input tax can be recovered for charging electric vehicles for business purposes.
Published 25 May 2021