Tribunal Rules EV Charging Points Qualify for Reduced 5% VAT Rate Under Domestic Use Provision

• Charge My Street Ltd appealed HMRC’s application of the standard 20% VAT rate to its public EV charging supplies, arguing for the reduced 5% rate under Note 5(g) of Schedule 7A VATA.
• The tribunal agreed that public charging points qualify as “premises” and that the 1,000 kWh threshold is a monthly cap, not tied to individual charging sessions.
• The tribunal found that drivers using the Fuuse app are direct customers of the appellant, while those using third-party apps are customers of the intermediaries.
• The appeal was allowed in principle, with further determination required on which supplies specifically qualify for the reduced VAT rate.

Source: bailii.org

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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