Measure
The government will legislate for electricity provided through publicly-accessible electric vehicle (EV) charging points, such as in public car parks, to be subject to VAT at the standard rate of 20%. The legislation will also specify that such EV charging is not considered to be domestic for the purposes of Climate Change Levy.
Providers of electricity through public EV charging points, as well as owners/users of EVs when using publicly-accessible EV charging points.
1 November 2026
This measure comes following the decision of the First-tier Tribunal in Charge My Street [2026] UKFTT 318, which held that the current legislation deems supplies of public EV charging to be for “domestic” purposes when less than 1,000 kWh is supplied to a particular customer at a site in a particular month.
HMRC have received permission to appeal that judgment to the Upper Tribunal and published Revenue and Customs Brief 4 (2026) on 12 May 2026. This measure will limit the ability for the reduced rate to apply from 1 November 2026.