VAT on electric car charging

15 Jan

On 5 January 2024, HMRC updated its guidance in VAT Notice 701/19 - Fuel and power, confirming the VAT treatment of supplies of electricity through commercially operated charging points for electric vehicles is standard rated. Sections 2.3 (last bullet point), 3.1 (last paragraph) and 5.3 (last paragraph) have been updated.

Phillip Henwood

VAT on electric car charging

2 weeks to go - New import controls wef 31 January

Freemasons – Membership fees subject to VAT