- The First Tier Tax Tribunal ruled that the 5% VAT rate can apply to public EV charging, subject to the de minimis limit (1,000 kWh per customer per month).
- Public charge points qualify as “premises” for VAT purposes, and the reduced rate is not limited to home charging.
- The 1,000 kWh threshold is calculated monthly per customer, not per charging session.
- CMSL is the supplier for direct transactions, but when third-party apps act as principals or agents, the reduced rate applies only to supplies to those intermediaries, not the end user.
- The case clarifies that Note 5(g) can apply to public EV charging, expanding eligibility for the reduced VAT rate.
Source: saffery.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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