- HMRC published Revenue and Customs Brief 4 (2026) on VAT liability for electricity supplied at public EV charge points.
- The brief clarifies HMRC’s position on VAT treatment after a First-tier Tribunal decision.
- It specifically addresses the VAT treatment for electricity supplied at public electric vehicle charge points.
- The update follows the Charge My Street Ltd v HMRC case.
Source: claritaxnews.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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