United Kingdom VAT and Climate Change Levy on Non-Domestic EV Charging

Publicly accessible electric vehicle charging points are treated as non-domestic use for both VAT and Climate Change Levy purposes.
Workplace charging points accessible to employees and contractors are also treated as non-domestic use for VAT and Climate Change Levy purposes.
The brief clarifies which electricity supplies continue to qualify for VAT relief.
It also clarifies which electricity supplies are treated as domestic use for Climate Change Levy purposes.

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.