S237A ITEPA 2003

Exemption for workplace charging of electric and plug-in hybrid vehicles

From 6 April 2018, where an individual is provided with workplace facilities for charging a battery of a vehicle used by them (including as a passenger), no taxable benefit arises in respect of costs relating to the provision of electricity at those facilities if certain conditions are met.

What the exemption covers

The exemption covers:

the cost of electricity

the cost to the employer of providing the charging facilities

any connected services

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