Policy paper

VAT and Climate Change Levy on electric vehicle charging deemed not to be for domestic use public EV charging

This tax information and impact note explains the VAT and Climate Change Levy treatment of electricity supplied through publicly accessible and workplace electric vehicle charging points.

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

Documents

VAT and Climate Change Levy on electric vehicle charging points not for public use

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Draft legislation

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Explanatory note

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Details

The measure confirms that supplies of electricity made through publicly accessible and workplace charging points do not qualify for the VAT relief available for domestic electricity supplies. The measure also confirms that the supplies are not treated as domestic use for Climate Change Levy purposes.

The changes make sure a consistent VAT and Climate Change Levy treatment for publicly accessible and workplace electric vehicle charging.

The changes have effect for supplies made on or after 1 November 2026.