The tax treatment of rented and leased vehicles is complex the BVRLA has a range of guidance to assist its members on the tax treatment of their vehicles.

Guidance on Benefit in Kind treatment of home chargepoints

Company car

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.