Skip to main content

This is a new service – your feedback will help us to improve it.

Posted Tue, 23 Jan 2024 13:14:06 GMT by
Hi HMRC, My understanding was that as home EV chargers aren't generating or improving self-consumtion of renewable energy (like battteries), they don't qualify for 0% VAT. I saw an EV charger manufacturer implying that if the charger was installed with other legit zero rated energy systems like solar and battery, it would also qualify. Please can you clarify this?
Posted Thu, 25 Jan 2024 17:13:02 GMT by HMRC Admin 25
Hi A McK,
If the EV charger  is installed at the same time as the qualifying ESM, it would constitute a single supply of services, and would therefore qualify for the zero rate relief.
Thank you. 

Hi A McK,
Our internal stakeholder has provided an updated response to your query:

The installation of an EV ChargePoint at the same time as an Energy Saving Material (ESM) does not mean the EV ChargePoint installation can be treated as a zero-rated supply.  
These supplies are mutually exclusive from one another and therefore do not form a single supply, and the installation of an EV ChargePoint does not fall within the criteria of ESM, as contained at the following guidance:
Energy-saving materials and heating equipment (VAT Notice 708/6) 
Consequently, the installation of an EV ChargePoint is to be treated as a standard-rated supply.

We apologise for any confusion caused.
Thank you.

 
Posted Fri, 02 Feb 2024 17:30:02 GMT by
After the 1st Feb 2024 am I able to retrospectively claim back the VAT from batteries bought and installed last year? If do, how do I do that?
Posted Tue, 06 Feb 2024 11:05:42 GMT by HMRC Admin 19
Hi,

There would be no ability to reclaim this VAT as the rules only changed from February 1st 2024 and so if installed prior to that that date they would have been correctly charged at the 20% rate of VAT.

Thank you.
Posted Sat, 09 Mar 2024 08:37:54 GMT by HarvestTheSun
Hi Is the supply of solar batteries VAT free for DIY installation? Or is the supply only VAT free if professionally installed? Thanks
Posted Mon, 11 Mar 2024 15:26:12 GMT by HMRC Admin 19
Hi,

If the batteries are only supplies then this should be charged at 20%. However, if the batteries are installed and supplied by a contractor then both the materials and the installation should be charged at 0% VAT. You can see guidance here:

Energy-saving materials and heating equipment (VAT Notice 708/6)

Thank you.

You must be signed in to post in this forum.