Thank you for contacting me about VAT on energy from public electric vehicle chargers.
The use of electric vehicle charging points is becoming more common in public places and I am aware that HMRC has received requests from businesses and business representatives to clarify the rules in specific cases, and in particular to confirm the VAT status of electric vehicle charging at charging points in public places.
There is a reduced rate of VAT for supplies of small quantities of electricity, known as ‘de minimis’. The de minimis provision does not apply to supplies of electric vehicle charging at charging points in public places. This is because these supplies are made at various places such as car parks, petrol stations and on-street parking, not at a person’s house or building.
Any decision to modify our tax regime is a matter for the Treasury and careful consideration will be given to any proposed amendments to current VAT rates. The Government keeps all taxes under review, including VAT. I shall be following the developments on this issue closely, and I will ensure my colleagues at the Treasury are aware of the strength of feeling on this issue.
Thank you again for taking the time to contact me.
23 February 2022