Hi,
As set out at EIM36520-an employee or office holder is entitled to capital allowances for expenditure they incur on acquiring Plant and Machinery which is necessarily provided for use in the performance of their duties see EIM36540.
The customer would need to consider “necessarily provided” for use in the performance of the “duties” before submitting any claim. Could the customer use a different form of transport to carry out the duties. Could the car be charged elsewhere? etc. EIM36750 clarifies that employees cannot claim capital allowances for motor vehicles from 2002/2003 onwards.
The customer may be able to apply for a government backed grant towards the cost of installing the EV Charge point. Refer TP to
Electric vehicle chargepoint and infrastructure grant guidance for installers
Please also refer TP to EIM23900 in relation to electricity costs of charging a company car from home and any reimbursements/expenses claimed.