Tribunal Rules Public EV Charging Qualifies for 5% VAT Under De Minimis Electricity Limit

• The case concerned whether public EV charging qualifies for the reduced 5% VAT rate.
• HMRC argued for the standard 20% VAT, claiming public charging is not for ‘domestic use’ and the de minimis threshold was breached.
• The tribunal ruled that ‘premises’ includes public spaces like car parks and does not require legal ownership.
• The de minimis limit applies to electricity supplied to a person at any premises in a month, and public EV charging is always under the 1000 kWh limit.
• The tribunal allowed the appeal, confirming public EV charging qualifies for the 5% VAT rate.

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.

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