HMRC have published 'Revenue and Customs Brief 4 (2026): VAT liability of supplies of electricity from public electric vehicle charge points'. This explains HMRC’s position following the First Tier Tribunal (FTT) decision in Charge My Street Ltd v HMRC [2026] TC09802.
Supplies of fuel and power to domestic premises are subject to the reduced rate of VAT at 5%.
- HMRC’s long-standing policy is that electric vehicle charge points located in public areas do not qualify as domestic premises and the standard rate of VAT applies to the supply of electricity at these locations.
In Charge My Street Ltd v HMRC [2026] TC09802, the First Tier Tribunal (FTT) decided in favour of Charge My Street Limited, finding that electric vehicle charging supplied at public charging stations qualified for VAT reduced rating.
- It concluded that Note 5(g) of Item 1 of Group 1 of Schedule 7A to the VAT Act 1994 covers supplies of electricity to an identified person at any identifiable premises, provided the total supplied does not exceed 1,000 kWh in a calendar month.
- The FTT clarified that there is no additional requirement for the premises to be owned or controlled by the person receiving the supply, nor do the premises need to be buildings. This means locations such as public car parks may be included.
HMRC have applied for permission to appeal the FTT’s decision, and their view remains that charging electric vehicles at public charge points is standard-rated for VAT.
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Public electric vehicle charging qualified for VAT reduced rating
In Charge My Street Ltd v HMRC [2026] TC09802, the First Tier Tribunal (FTT) found that electric vehicle charging supplied at public charging stations qualified for VAT reduced rating.
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