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What are the tax rules on charging an electric car?

Question:

Is there a tax-free way of getting one’s electric car charged? 

Arthur replies: 

If an employer allows cars to be charged from a vehicle charging point at work, this is tax-free. If the car is a company car made available for private use, then even if the employer pays for a vehicle charging point to be installed at the employee’s home, or the employer pays for a charge card to allow access to public charging points, this is tax-free. See HMRC’s Employment Income Manual at EIM23900. 

Is there a tax-free way of getting one’s electric car charged? 

Arthur replies: 

If an employer allows cars to be charged from a vehicle charging point at work, this is tax-free. If the car is

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This question was first printed in Business Tax Insider in November 2024.