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HMRC have published Revenue & Customs Brief 7 (2021): 'VAT liability of charging electric vehicles’ which explains the VAT treatment of using charging points in public places and when associated input VAT can be recovered by businesses.

VAT liability of charging

Recovering input VAT on vehicle charging: sole proprietors

Recovering input VAT on vehicle charging: employees

In all cases, the usual input VAT recovery rules apply. This may include adjustments for Partial exemption.

Useful guides on this topic

Private use of goods: VAT and Lennartz
What is the Lennartz mechanism? How does the Lennartz mechanism assist businesses in accounting for the VAT effect of the non-business use of goods? 

Company cars
Company car tax: How do you work out car benefit? How do you work out car fuel benefit? Are there savings for low-emissions vehicles? How do you reduce car benefit? Cars and the tax tribunals and Top Tax Tips.

Car or van for VAT?
What is a car for VAT? What is a van for VAT? What VAT can be recovered on a car that is bought? Leased? What about fuel? Or mileage reimbursements? 

Vehicles (4 wheels): Allowances
What capital allowances are available for vehicles? How does HMRC classify what is a car or what is a van? 

Enhanced Capital Allowances: Energy saving plant
What are Enhanced Capital Allowances (ECAs)? What is energy-saving plant and machinery? What allowances are available?  

Partial exemption & input VAT
How do you calculate the amount of input tax you can recover under the VAT partial exemption rules? What are the de minimis rules?

External link

HMRC: Revenue & Customs Brief 7 (2021): 'VAT liability of charging electric vehicles’


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