Policy paper

Workplace charging for all-electric and plug-in hybrid vehicles

This measure introduces legislation to exempt employees workplace charging of all-electric and plug-in hybrid vehicles from Income Tax and National Insurance contributions.

Documents

Draft legislation

This file may not be suitable for users of assistive technology. Request an accessible format.

If you use assistive technology (such as a screen reader) and need a version of this document in a more accessible format, please email different.format@hmrc.gsi.gov.uk. Please tell us what format you need. It will help us if you say what assistive technology you use.

Explanatory notes

This file may not be suitable for users of assistive technology. Request an accessible format.

If you use assistive technology (such as a screen reader) and need a version of this document in a more accessible format, please email different.format@hmrc.gsi.gov.uk. Please tell us what format you need. It will help us if you say what assistive technology you use.

Details

This measure will incentivise the take-up of cleaner, less polluting vehicles to support air quality initiatives.

The government announced this measure to encourage employers to provide charging facilities for all-electric and plug-in hybrid vehicles at the workplace.

Published 6 July 2018