Revenue and Customs Brief 7 (2021): VAT liability of charging of electric vehicles

Published on: 25 May 2021

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Specialist Tax Regulatory Materials

Article summary

HMRC has published a new VAT Brief to clarify that supplies of electric vehicle charging through charging points in public places are charged at the standard rate of VAT and to explain when input tax can be recovered for charging electric vehicles for business purposes.

Jurisdiction(s): England, Northern Ireland, Scotland and Wales

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