- Installing EV charging points in new residential dwellings can qualify for 0% VAT.
- This is because new dwelling construction is zero-rated under UK VAT rules.
- The zero-rating can also cover building materials supplied and installed by the contractor.
- If the EV charger is installed as part of the build before completion, it is treated as a building material.
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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