For businesses with EV car fleets or whose employees drive EV cars, many are beginning to encounter tax challenges – such as how they calculate the VAT element of business mileage claims or how the business claims back VAT, when HMRC’s policy is that no VAT is recoverable on home-charging because the electricity is supplied to the employee, not the business. Plug-in hybrid cars with a mixture of traditional fuel and electric charging add an additional level of complexity.
Source PwC
See also
- HMRC Policy paper Revenue and Customs Brief 1 (2022): reviewing how to claim VAT when charging electric vehicles for business purposes
- HMRC Policy paper – Revenue and Customs Brief 7 (2021): VAT liability of charging of electric vehicles
Latest Posts in "United Kingdom"
- Property TOGCs Under the Microscope: Navigating VAT Conditions and HMRC Expectations
- Fintua Sponsors Indirect Taxes Annual Conference 2025 in London (Nov 12)
- VAT Hike Would Cause Biggest Economic Damage, Leading Economists Warn Chancellor
- HMRC Clarifies VAT Treatment of Overage Payments on Land Sales
- VAT Error Correction: Amending Returns, Claiming Refunds, and Avoiding Penalties