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VAT applies to public chargers

EV Charging

03 June 2021
 

HM Revenue and Customs has clarified the tax policy concerning the VAT treatment of the charging of electric vehicles (EVs) via public chargepoints and at home.

The use of electric vehicle charging points is becoming more common in public places. HMRC said it has received requests from businesses and business representatives to clarify the rules in specific cases, and in particular to confirm: 

if supplies of electric vehicle charging at charging points in public places should be charged...

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