FTT Rules 5% VAT Rate Applies to Public EV Charging Points in Landmark UK Decision

• On February 26, 2026, the First-Tier Tribunal (FTT) ruled on the VAT rate for a UK social enterprise operating public EV chargepoints.
• The company initially charged 20% VAT but later claimed the 5% reduced rate should apply, which HMRC initially refunded but then reversed.
• The FTT appeal focused on whether public EV charging qualifies for the reduced VAT rate, considering supply location, consumption threshold, and recipient.
• The FTT decided that electricity supplied at public EV chargepoints, not exceeding 1,000 kWh per customer per month at a specific location, qualifies for the 5% reduced VAT rate.
• The decision is significant for the EV charging industry and may be appealed.

Source: fiscal-requirements.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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