From 1 November 2026, UK law states plainly that electricity supplied through publicly accessible EV charge points, and through charge points available to employees and contractors at work, is not supplied for domestic use. HM Revenue & Customs explained the change in Revenue and Customs Brief 13 (2026). It matters for charge point operators and employers, because it decides which VAT rate and Climate Change Levy treatment apply.
What HMRC Says Changed
Electricity for domestic use normally qualifies for the reduced rate of VAT. HMRC notes that this relief was created before EV charging existed, which led to questions about whether some charging supplies qualified. Following a First-tier Tribunal decision in the Charge My Street Ltd case, the Government legislated to confirm the treatment. The brief says the legislation gives statutory effect to HMRC’s longstanding policy.
| Type of supply | Treatment under the brief |
|---|---|
| Publicly accessible charge points | Not domestic use; standard rated for VAT |
| Workplace charge points open to employees and contractors | Not domestic use; standard rated for VAT |
| Charging as part of a general home electricity supply | May continue to qualify for VAT relief |
| Stand-alone charge point for private residential use at a dwelling | May qualify for relief |
| Supplies to charities for non-business use | Separate rules apply |
Climate Change Levy and Timing
The Climate Change Levy is not charged on domestic-use electricity, so the Government also legislated that public and workplace charging supplies are not domestic use for that levy. HMRC says this lets businesses account for the levy correctly. The new rules apply from 1 November 2026. The brief also mentions that a temporary zero rate of VAT has applied to domestic electricity in Great Britain since 1 October 2026, which is the background to the question of what counts as domestic.
HMRC points readers to VAT Notice 701/19 for more detail. The brief is addressed to public charge point operators and VAT advisers.
What It Means
The brief gives operators and employers a clear rule for pricing and accounting. Workplace schemes and public sites should check how they bill electricity and whether their tax treatment matches the guidance. Accurate metering and session records make this easier. Networked units such as our EV-AC03201T dual-connector AC station (two Type 2 connectors, OCPP 1.6J, RFID) and the EV-ACT3204E 22 kW wallbox (RFID and app, CE) record energy per session and support RFID access control. See our commercial charging solutions for sites planning workplace or public charging.
Related Reading
- Is EV Charger Installation VAT Free in the UK?
- EV Charging News: UK Removes Planning Permission for Cross-Pavement Chargers, Cutting Up to £300
- EV Charging News: UK Public Chargers Reach 121,171 in Latest Government Statistics
Key Takeaways
- From 1 November 2026, public and workplace EV charge points are legally not “domestic use” for VAT.
- The same applies to the Climate Change Levy.
- Charging as part of a home electricity supply may still qualify for relief.
- HMRC addressed the brief to public charge point operators and VAT advisers.
