United Kingdom: Standard VAT Rate Confirmed for EV Charging from November 2026

• From 1 November 2026, electricity supplied through publicly accessible and workplace EV charging points will be subject to VAT at the standard rate of 20%.
• The legislation is intended to override the 5% reduced-rate treatment supported by the First-tier Tribunal in Charge My Street Ltd, following HMRC’s appeal.
• The change is prospective and gives operators certainty going forward.
• It does not necessarily settle the VAT treatment of supplies made before 1 November 2026, so historical VAT adjustments may still be relevant depending on the litigation outcome and individual facts.

Source: deeksvat.co.uk

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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