As more Electric Vehicles (EV) arrive on UK roads then the need to access charging infrastructure increases, whether through public access facilities or at employer’s premises. The question arises as to what the VAT treatment of both the income generated from the charging points as well as the Input VAT recovery position is of such costs incurred by businesses and their employees. Guidance from HMRC has arrived on the matter: Revenue and Customs Brief 7 (2021): VAT liability of charging of electric vehicles – GOV.UK (www.gov.uk)
Source: centurionvat.com
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