VAT rules on electric vehicle charging

HMRC has published a document on ‘VAT liability of charging of electric vehicles’ following discussions with the BVRLA, who made clear that rules needed to be clarified.

The BVRLA policy team has been engaging with both HM Treasury and HMRC in recent months, and although this new VAT liability of charging of electric vehicles document is useful, it does not answer all questions raised. 

The BVRLA will continue to liaise with the government on this matter so if any members have additional queries around VAT rules and electric vehicle charging that they would like to see raised, email BVRLA Head of Policy and Public Affairs Thomas McLennan.