BVRLA members have asked for guidance on the Benefit in Kind treatment of the provision of home chargepoints. The relevant guidance from HMRC is summarised below.
Where an employer pays for the installation of a home Chargepoint associated with the provision of a company car, this is BIK free. HMRC guidance in EIM23900 confirms that where the employer pays for a vehicle charging point to be installed at the employee’s home there is no taxable benefit because of S202(1) ITEPA 2003 (and S239 (4)).
Employee’s own car
EIM23900 also makes clear that an employee’s own car does not qualify as tax free. In this situation, an employee will be taxable in full on the cost (or cash equivalent), less any amounts made good by the employee.