Electric Vehicle & Advisory Rates

We have purchased an EV for an employee. The Employee is charging at work, at public charge points and at home. It's difficult to say what the split of these methods will be, but likely that work will be the highest share. The employee will be using the car for both business and personal mileage. We are paying for the electricity taken from work and reimbursing public charging if it was necessary for work. We are not reimbursing home charging Am I right in saying that: 1. We can decide whether we ask the employee to repay private miles at the advisory, or any reasonable rates (EIM23900) and there is no tax to pay if we decide not to ask the employee to repay 2. If we decide to ask the employee to repay at the advisory rate, the employee can net off home charged miles at the advisory rate i.e. If the employee can show in his car app that he charged (and paid) for a 200 mile charge at home, then the employee could deduct this 200 miles at tge advisory rate from his personal miles repaid? I think I am correct in the above, but wanted to check.

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.