Electric Car Chargepoint BIK

I understand from EIM23900 that there is no Benefit in Kind to report if an employer pays for the installation of an EV charge point at an employee's home when the employee is using it to charge a company taxable electric / hybrid car. What happens if the employee leaves the company / employment is terminated and the company car handed back ? Does the employee then need to reimburse the cost of the car charger at the home address ?

Hi,
This situation would not have any implication for the employee.
It means the ex employee now has a charging point which is not a benefit to the employee.
They are not required to reimburse the employer unless there was a clause stating this when the employee received this.
It is between the employer and the employee.
Thank you.