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Posted Tue, 03 Mar 2020 11:49:22 GMT by remmersuk
An employee is provided with an electric car with both business and personal use. If an employee then has an electric vehicle charging point installed at their home address and this is reimbursed by the company, what are the benefit implications for the employee and how should this be taxed?
Posted Tue, 03 Mar 2020 14:53:00 GMT by HMRC Admin 8
If the employer reimburses the full cost then this should be put through the payroll for tax and NIC purposes. The employee can then contact Personal Tax to claim any tax relief they may be entitled to for the business element. They would need to keep records of the business mileage in order to claim tax relief.
Posted Tue, 03 Mar 2020 15:08:23 GMT by remmersuk
Just to confirm, this relates to the installation cost, including the cost of the charger (less Government grant), not the running cost (i.e electricity charge).
Posted Wed, 04 Mar 2020 08:57:00 GMT by HMRC Admin 11

If the Employer pays for a vehicle charging point to be installed at the employee’s home, there is no benefit implecations to be considered. 

Thank you. 
Posted Thu, 07 Jan 2021 12:22:35 GMT by Papworth64
Just to be 100% clear for a company car. If my employer pays for all (or some) of the installation cost, including the cost of the charging point (less Government grant), (not the running cost i.e electricity charge), there is no benefit implications to be considered.
Posted Fri, 15 Jan 2021 16:10:17 GMT by HMRC Admin 10

Yes that is correct.


Posted Tue, 09 Feb 2021 15:57:10 GMT by par n
Would the cost to the company be allowable for a corporation tax deduction?
Posted Wed, 10 Feb 2021 11:31:51 GMT by BarnyDerby
im about to be provided with an electric company car. the car will be used for business travel as well a personal use. we have to purchase our own EV charger and claim mileage back through expenses. I understand that most are eligible for the OLEV grant which is great. Taking into account the dual use of the EV can I claim any tax back from the purchase of the EV charger. My company will not be reimbursing any part of the funding for this? thanks in advance to your response & keep safe
Posted Fri, 12 Feb 2021 10:15:14 GMT by HMRC Admin 5
Hello BarnyDerby.

If you go to and follow link below for a ev charger grant     
Electric Vehicle Homecharge Scheme

Thank You.
Posted Mon, 15 Feb 2021 15:47:46 GMT by HMRC Admin 5
Hello par n.

Unfortunately, this isn’t a plain yes or no answer I’m afraid.

Up to 100% First Year Capital Allowances (FYA) are potentially available depending on circumstances. It depends on various conditions being met.

I would refer you to the HMRC Capital Allowances Manual at CA 23110 but most particularly CA23156 which deals specifically with the conditions for claiming allowances for car charging points.

If you are  not familiar with the general principles for Capital Allowances, you should seek professional advice.

Thank You.
Posted Fri, 26 Feb 2021 14:25:51 GMT by PoppySanders3
Are there any grants that you all know of for Electric cars? I want to but one but they're so expensive.

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