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Tribunal Rules 5% VAT Applies to Public EV Charging, Aligning with Domestic Rates

  • A tribunal ruled that 5% VAT should apply to public EV charging in certain circumstances, instead of the current 20%.
  • The decision was a result of an appeal led by Deloitte for Charge My Street, citing that up to 1000kWh supplied to a single person at a premises counts as domestic.
  • The ruling is seen as a significant victory but currently applies only in limited situations and may still be appealed by HMRC.
  • Industry leaders argue this change would address unfair VAT disparities between public and home charging, but note that public charging remains much more expensive overall.
  • Combining fairer VAT rates with salary sacrifice schemes could further help renters and those without home charging access.

Source: motortradenews.com

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.



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