HMRC publish advisory fuel rates, the rate for electric cars is 4ppm.
When the advisory fuel rate is paid to employees for petrol or diesel the VAT element (1/6th) of the rate can be claimed back provided sufficient receipts are provided by the employee showing sufficient VAT has been incurred.
Do the same rules apply to the 4p rate for electric cars on the basis that VAT will likely be incurred by the employee at home charging the car. Would this have to be at 1/21th of the rate recoverable on the basis they can provide evidence of the VAT being incurred, presumably their household electricity bill? I am aware this may be a very small amount, however I am interested in the technical answer as I can't find any specific guidance or mention in legislation of this.
Thanks in advance, Alan.