Only in specific cases. In an update dated 26 August 2026, HMRC added electric vehicle charging points to the list of items that can be zero-rated for VAT under section 13.8.1 (“Dwellings”) of VAT Notice 708, when supplied as part of qualifying construction of new dwellings. Installing a charger at an existing home is a separate case, and the zero rate for new-build work does not automatically apply to it; your installer should confirm which rate applies to your job.
Which Case Are You In?
| Situation | What to check |
|---|---|
| New-build home, charger installed by the builder as part of construction | May qualify for zero rate under VAT Notice 708 section 13.8.1 |
| Charger added to an existing home | Not covered by the new-dwelling zero rate; ask installer which rate applies |
| Business premises | VAT-registered businesses may reclaim input VAT; ask your accountant |
Tips
- Ask for an itemised invoice showing equipment and labour.
- If buying a new-build, ask the developer whether the charger is included in the zero-rated construction supply.
- Check any grant or council scheme you use for its own conditions.
UK Charger Requirements
Home charge points sold in Great Britain must meet the Electric Vehicles (Smart Charge Points) Regulations 2021. Wallboxes such as the EVDANCE EV-ACT3204E 22 kW wallbox and portable chargers like the EVDANCE EV-ACS3210E 32A Type 2 portable charger are available for UK and European markets; see UK supply cable and earthing.
General information only; confirm VAT treatment with HMRC guidance or a tax adviser.
Frequently Asked Questions
Is there VAT on EV charger installation in the UK?
Depends on the case; new-dwelling construction may be zero-rated, other installations may not.
When did the change happen?
HMRC updated VAT Notice 708 on 26 August 2026.
Can businesses reclaim VAT on chargers?
VAT-registered businesses usually can reclaim input VAT on business purchases.
Related Reading
- Does an EV Charger Cable Need to Be Armoured?
- Is EV Charger Installation Tax Deductible?
- 11 kW vs 22 kW Wallbox
Key Takeaways
- HMRC now lists EV charge points among zero-rated items in qualifying new-dwelling construction.
- Retrofits are a separate case.
- Ask installers for itemised invoices and confirm the rate.