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