Hi James,
EIM refers:
EIM23900 - Car benefit: special cases: issues relating to electric cars
There is no taxable benefit when(EIM23900):
• Employee Charges a Car at the employers' premises or
• Employer pays for a charge card of £100 per year to allow employees unlimited access to a local authority charging point
• Employer reimburses costs of charging while on a business journey this includes using a company credit card
• Employer pays or reimburses the employee for a vehicle charging point to be installed at the employee’s home as long as it is connected with a taxable car or van (Section 239(4) ITEPA 2003), it also has to be an electric or hybrid vehicle (Section 239(2) ITEPA 2003)
- If an employee charges the car at home, and the employer only reimburses business element using the advisory mileage rates – this is not reportable.
- If an employee charges the car at home, and the employer reimburses both business and private – reimbursement is reported through payroll and the employee may be able to make a claim for a deduction for business mileage.
Thank you.