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Posted Tue, 06 Aug 2024 17:11:42 GMT by Goblin59 Booth
Field based engineer working from home and driving to different clients every day. Not office based. Company has forced us all to order EV only vehicles and install SMART chargers at home at our own expense. They will reimburse for business miles charging only. I am basic rate tax payer and the company EV car will be BIC. Because I live in a terraced house I have had to pay for the road to be dug up to install the charger. It has cost me close to £2000. Can I offset any of this against my tax. Basic rate tax payer on PAYE. My personal vehicle that I use at weekends is petrol and for the time being the charger will only be used to charge the company vehicle.
Posted Wed, 07 Aug 2024 10:44:31 GMT by traboon Brabik
As a basic rate taxpayer working on PAYE, you generally cannot claim the cost of installing a home EV charger as a tax deduction. While your company reimburses you for business miles and charging costs for the company vehicle, the installation expense is considered a personal cost. You should keep detailed records of any business-related charging expenses for reimbursement from your employer, but the installation costs, which include digging up the road, are not deductible against your personal tax bill. Additionally, you might check for any government grants or incentives that could apply, though these are often for future expenses rather than past costs. [link removed]
Posted Wed, 07 Aug 2024 13:40:14 GMT by Goblin59 Booth
Yes that makes sense , it always the working man that has to pay. Executives, self employed all get perks but we have to buy our own tools and pay for chargers for company vehicles that we need to do work. I was hoping. Personally I cant see how the cost isn't a legitimate way I pay towards driving a company vehicle as it no longer becomes fully expensed as -per P11D. I not only pay for personal mileage but also to install the charger. I couldn't wait for any grant, the vehicle will be here in two weeks and there isn't a charger within 3 miles of my home that I could use and then walk home. Oh yes, they have given us a mobile charge card for use on the road but of course it isn't accepted at the station in my village.
Posted Tue, 20 Aug 2024 14:42:53 GMT by HMRC Admin 10 Response
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.

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