- HMRC has updated its VAT Notice 701/19
- Sections 2, 3, and 5 have been amended
- The update includes information about the VAT treatment of charging electric vehicles (EVs) using charging points.
Source: marcusward.co
Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.