# Reimbursing home EV charging: rates, tax and VAT

What an employer can pay a driver for charging an electric company car at home without tax or National Insurance, how the advisory electric rate compares with a real electricity bill, and what changed for VAT on 1 November 2026.

Reviewed 2026-11-12; next review 2026-12-01. Canonical page: https://www.thrivefleet.co.uk/guides/reimbursing-home-ev-charging

This guide covers UK income tax, National Insurance and VAT for electric company cars, and for employees who use their own electric car for work. Every rule links to the HMRC manual, GOV.UK page or draft legislation that sets it, and was checked against that page on 12 November 2026. Where THRIVE adds its own arithmetic or practical advice, the text says so.

## The short answer

- **HMRC's advisory electric rate (AER) is 7p a mile for home charging and 15p a mile for public charging**, for fully electric company cars, [from 1 September 2026](https://www.gov.uk/guidance/advisory-fuel-rates). HMRC reviews the rates quarterly, so the next possible change is 1 December 2026.
- **Paying the AER for business miles is free of tax and Class 1A National Insurance.** You can pay more if you can show the electricity cost per mile is higher.
- **Reimbursing the actual cost of home electricity used to charge a company car is not a taxable benefit**, as long as the payment is solely for the company car. HMRC taxes a flat-rate charging payment for an employee's own car as earnings, and a flat allowance for a company car is not the reimbursement the exemption describes.
- **Free charging at work is tax-free** for any employee's car, if it is available to employees generally. A home charger the employer pays for is tax-free for a company car, but taxable for the employee's own car.
- **Employees driving their own electric car for work get the approved mileage rates, not the AER**: 55p a mile for the first 10,000 business miles and 25p after that in 2026 to 2027. The government has announced that the upper rate will rise to 35p from 6 April 2027, by secondary legislation still to be laid.
- **VAT:** an employer can reclaim VAT on public charging for business miles, but not on an employee's home electricity. Under draft legislation taking effect from 1 November 2026, electricity through public and workplace chargepoints cannot use the domestic VAT relief, so it is standard-rated at 20%. Domestic electricity in Great Britain is zero-rated from 1 October 2026 to 31 March 2027, and the Budget has announced an extension to 30 June 2027, which is not yet law.
- **On THRIVE's worked example**, a driver doing 12,000 business miles a year charged at home receives £840 at the AER, against an electricity cost of about £1,105 at the Ofgem price cap if the car uses 0.35 kWh a mile, the figure THRIVE uses for electric vans. At HMRC's own average car efficiency the cost is about £880. The [full workings](#worked-comparison) are below.

## What is the HMRC electric car mileage rate?

For a fully electric company car, the HMRC rate is 7p a mile when the car is charged at home and 15p a mile when it is charged at a public charger. HMRC's [advisory fuel rates page](https://www.gov.uk/guidance/advisory-fuel-rates) sets these rates for fully electric cars from 1 September 2026. The page was last updated on 21 August 2026.

| Period | Home charger | Public charger |
| --- | --- | --- |
| From 1 September 2026 | 7p a mile | 15p a mile |
| 1 June 2026 to 31 August 2026 | 7p a mile | 15p a mile |
| 1 March 2026 to 31 May 2026 | 7p a mile | 15p a mile |

Source: [HMRC, Advisory fuel rates](https://www.gov.uk/guidance/advisory-fuel-rates). THRIVE keeps every published period of the petrol, diesel, LPG and electric rates in its [advisory fuel rate archive](https://www.thrivefleet.co.uk/data/afr-archive).

### When HMRC changes the rate

HMRC says it "reviews rates quarterly on" 1 March, 1 June, 1 September and 1 December. The next review is therefore 1 December 2026. HMRC has not said in advance whether the electric rates will change then.

### How HMRC works it out

The [calculation table](https://www.gov.uk/guidance/advisory-fuel-rates) on the same page uses an efficiency of 3.59 miles per kWh, weighted by car sales, from Department for Transport consumption data. It prices home electricity at 24.47p per kWh, from DESNZ's annual published figure adjusted using ONS data, and public charging at 54.00p per kWh from the Zapmap Price Index. That gives 6.81p a mile at home and 15.02p in public, rounded to 7p and 15p.

### Which cars it covers

The AER is for fully electric cars. HMRC says "Hybrid cars are treated as either petrol or diesel cars for advisory fuel rates", so a plug-in hybrid uses the petrol or diesel rate for its engine size. The rates are for company cars only: HMRC's page states, "These rates only apply to employees using a company car."

### Home and public charging on the same car

Most drivers do both. HMRC says "you can apportion the mileage based on how much charging happens at each place", and that the apportionment "should be fair and reasonable". The page gives no fixed method.

## Can my employer pay for my home charging tax-free?

Yes, if the car is a company car. HMRC's Employment Income Manual says that when an employer reimburses electricity used to charge a company car at home, "The exemption under s.239(2) ITEPA 2003 means there is no separate charge to tax under the benefits code" ([EIM23900](https://www.gov.uk/hmrc-internal-manuals/employment-income-manual/eim23900), updated 3 November 2026). The condition is that "the reimbursement made towards the cost of the electricity is solely for the company car." The National Insurance manual takes the same line: [no Class 1 or Class 1A contributions](https://www.gov.uk/hmrc-internal-manuals/national-insurance-manual/nim06440) are due on these payments, under regulation 25 of the Social Security (Contributions) Regulations 2001.

There are two ways to pay, and both are recognised by HMRC.

### Option 1: pay per business mile at the AER

The employer pays the driver 7p for each business mile charged at home, or 15p for each mile charged in public, on the driver's mileage claim. HMRC's [advisory fuel rates page](https://www.gov.uk/guidance/advisory-fuel-rates) says that where the rates are used, "there will be no taxable profit and no Class 1A National Insurance to pay." This is the simplest method: it needs a record of business miles and a reasonable split between home and public charging, and no electricity bills.

The AER is not a ceiling. HMRC states: "A higher amount than the advisory rates can be used as long as you can show that the fuel cost per mile is higher." To pay more than 7p, the employer needs evidence of the driver's actual cost per mile, such as the unit rate on the electricity bill and the car's measured consumption.

### Option 2: reimburse the actual electricity cost

The employer repays the cost of the electricity that went into the company car, worked out from the kilowatt-hours the car used and the driver's unit rate. This is the route EIM23900 describes under section 239(2). It can cover private miles as well as business miles, because the exemption is for electricity provided for the company car, but the payment must not stray into the rest of the household bill.

EIM23900 does not say what evidence HMRC expects. THRIVE's reading is that the practical evidence is a separate record of the energy delivered to the car, which is why smart chargers with their own metering are used for this, covered [below](#practical-options).

### What turns a payment into taxable pay

The manual's table for these payments, in [EIM23900](https://www.gov.uk/hmrc-internal-manuals/employment-income-manual/eim23900), gives three outcomes that catch employers out:

- **A flat-rate allowance for the employee's own car:** "If a flat-rate amount is paid it is taxed as earnings." For a company car the manual does not deal with flat allowances, but the section 239(2) exemption it describes is for reimbursing the cost of electricity used by the car. THRIVE's reading is that a fixed £30 a month with no link to the electricity used falls outside it and is pay.
- **Payments for the employee's own car, private use only:** "If private use only, reimbursement is taxed as earnings."
- **Payments for the employee's own car based on mileage:** "If by reference to mileage, AMAP rules apply for business miles travelled", and anything above the approved mileage rates is taxable. That case is covered in the [own car section](#own-ev-for-business).

### Private miles and fuel benefit

Electricity does not trigger the car fuel benefit charge. EIM23900 says "electricity does not sit within the meaning of fuel so the Fuel Benefit Charge does not apply." So an employer that pays for all the electricity for an electric company car, private miles included, does not create a fuel benefit charge. Where the driver repays the employer for private miles instead, EIM23900 says employers "may wish to use the Advisory Electric Rates (AER's)" to set the amount.

### The home charger itself

If the employer pays to install a charger at the home of a company car driver, EIM23900 says there is "No taxable benefit because of section 239(4) ITEPA 2003." If the car belongs to the employee, the same table gives a "Taxable benefit based on cost to the employer". Solar panels or a home battery paid for by the employer are taxable even for a company car driver, because "the connection with the taxable car is too remote for the exemption to apply." Public charging cards provided by the employer for a company car are not a taxable benefit.

## Is charging at work a taxable benefit?

No, as long as the charging is offered to staff generally. Since 6 April 2018, section 237A ITEPA 2003 has exempted electricity provided at or near the workplace for charging a vehicle the employee drives or is a passenger in. HMRC's manual says "no taxable benefit arises in respect of costs relating to the provision of electricity" ([EIM01035](https://www.gov.uk/hmrc-internal-manuals/employment-income-manual/eim01035), updated 3 November 2026). This covers the employee's own car, not only company cars.

The conditions and limits, all from [EIM01035](https://www.gov.uk/hmrc-internal-manuals/employment-income-manual/eim01035):

- The chargers must be at or near the employee's workplace.
- Charging must be available to "all the employer's employees generally at the employee's workplace", or to all employees generally.
- "The exemption does not apply where the charging facilities are at the employee's home."
- Paying back the cost of charging somewhere else, such as a motorway service station, is not covered by this exemption.
- "The benefit will remain taxable if it is offered in conjunction with an optional remuneration arrangement."

For company cars and vans, EIM01035 says the workplace electricity is exempt under a different section, section 239 ITEPA 2003. Fleets weighing depot charging against home and public charging can compare the costs on THRIVE's [fleet charging costs](https://www.thrivefleet.co.uk/data/fleet-charging-costs) page.

## Salary sacrifice and home chargers

HMRC's guidance on salary sacrifice has no specific entry for chargers, so the answer comes from the general rules. This section separates what the guidance says from THRIVE's reading of the legislation.

**What the guidance says.** For a salary sacrifice arrangement, HMRC's [salary sacrifice guidance](https://www.gov.uk/guidance/salary-sacrifice-and-the-effects-on-paye) values most benefits at the higher of the "amount of the salary given up" and the "earnings charge under the normal benefit in kind rules". Cars with CO2 emissions of no more than 75g/km are valued under the normal benefit in kind rules instead. The only benefits that need no valuation at all are pensions, pensions advice, workplace nurseries, some childcare and cycle to work. Chargers are not on that list.

**What the legislation says.** [Section 228A ITEPA 2003](https://www.legislation.gov.uk/ukpga/2003/1/section/228A) switches off most exemptions when a benefit is provided through an optional remuneration arrangement, but lists section 239 among the exemptions it does not switch off: "section 239 (payments and benefits connected with taxable cars and vans and exempt heavy goods vehicles)". Section 237A, the workplace charging exemption, is not on the protected list, which matches EIM01035.

**THRIVE's reading, on those two sources:**

- A home charger provided with an electric company car, including a salary sacrifice company car, keeps the section 239(4) exemption.
- A home charger for an employee's own car, offered through salary sacrifice, is a taxable benefit. It is valued at the higher of the salary given up and the cost to the employer.
- Workplace charging offered in exchange for salary is taxable, as EIM01035 states.

HMRC has not published a worked example of a salary sacrifice home charger, so take advice before setting up a scheme. THRIVE's [salary sacrifice calculator](https://www.thrivefleet.co.uk/data/salary-sacrifice) shows what an electric car costs a driver through salary sacrifice, and the company car tax rates are on the [company car tax](https://www.thrivefleet.co.uk/data/company-car-tax) page.

## What rate do I get for driving my own electric car for work?

The approved mileage allowance payment (AMAP) rate, not the AER. GOV.UK's [business travel mileage rules](https://www.gov.uk/expenses-and-benefits-business-travel-mileage/rules-for-tax) give one rate for all "Cars and vans", whatever the fuel: 55p a mile for the first 10,000 business miles from 6 April 2026, and 25p a mile above that. The AER does not apply because HMRC's rates page says "These rates only apply to employees using a company car."

| Business miles in the tax year | Until 5 April 2027 | From 6 April 2027 (announced) |
| --- | --- | --- |
| First 10,000 | 55p a mile | 55p a mile |
| Above 10,000 | 25p a mile | 35p a mile |

Sources: the 55p rate was set in a [policy paper published 17 June 2026](https://www.gov.uk/government/publications/increase-to-approved-mileage-allowance-payments-amaps-and-self-employed-simplified-mileage-rates), raising it from 45p "taking effect from 6 April 2026". The government announced on 27 October 2026, and the Budget 2026 documents confirm, that the rate for business mileage above 10,000 miles will rise "from 25 pence to 35 pence per mile" from 6 April 2027, with the matching National Insurance disregard ([Overview of tax legislation and rates](https://www.gov.uk/government/publications/budget-2026-overview-of-tax-legislation-and-rates-ootlar/budget-2026-overview-of-tax-legislation-and-rates-ootlar), paragraph 2.7). Secondary legislation for the 35p rate is still to come. Neither document says whether the 55p rate is temporary, so the "From 6 April 2027" column assumes it continues.

If the employer pays more than AMAP, the excess is reported on a P11D or put through payroll. If the employer pays less, the employee can claim Mileage Allowance Relief on the difference. Paying an own-car driver for home electricity separately from AMAP does not escape this: EIM23900 says payments by reference to business mileage fall under the AMAP rules. THRIVE's [mileage rates page](https://www.thrivefleet.co.uk/data/mileage-rates) keeps the current figures.

## VAT on charging: what can be reclaimed

### Reclaiming VAT on business charging

HMRC's [VAT Notice 700/64](https://www.gov.uk/guidance/vat-on-motoring-expenses-notice-70064), section 8, sets out three cases:

- **Public chargers.** When an employee charges a company or employee car at a public charger for business, "the supply of electricity is made to the company or employer", which can recover the VAT on the business share. "The employer must keep detailed mileage records to work out how much of the charging cost is used for business."
- **The employee's home.** "The overall supply of electricity is made to the employee and not the employer", so "The employer is not entitled to recover the VAT on the cost of charging the electric vehicle." Sole traders and partners charging at home can reclaim the business share.
- **Reimbursed home charging.** HMRC says it is "considering the situation where an employee is reimbursed by the employer for the actual cost of electricity", to decide what evidence would allow the employer to claim the VAT. The Notice was last updated on 19 December 2024 and HMRC has published no outcome.

The Notice's method for reclaiming VAT on the fuel element of a mileage allowance, using VAT invoices, is written for road fuel (section 9). Section 8 contains no equivalent for electricity. While domestic electricity in Great Britain is zero-rated, there is no VAT on home electricity to reclaim in any case.

### Public and workplace charging: 20% from 1 November 2026

Electricity supplied through public and workplace chargepoints can no longer qualify for the domestic VAT relief. HMRC's [Revenue and Customs Brief 13 (2026)](https://www.gov.uk/government/publications/revenue-and-customs-brief-13-2026-vat-and-climate-change-levy-on-electric-vehicle-charging-for-non-domestic-use/vat-and-climate-change-levy-on-electric-vehicle-charging-for-non-domestic-use), published 28 October 2026, says supplies through a "publicly accessible vehicle charging point or a workplace charging point" are not domestic use and are standard rated (unless supplied to a charity for non-business use), and that "The legislation takes effect on 1 November 2026." The standard rate of VAT is [20%](https://www.gov.uk/vat-rates). The Brief says the change follows the First-tier Tribunal decision in Charge My Street Ltd. The Budget document describes it as a clarification ([paragraph 1.82](https://www.gov.uk/government/publications/budget-2026-overview-of-tax-legislation-and-rates-ootlar/budget-2026-overview-of-tax-legislation-and-rates-ootlar)).

The exact legal position, from the [draft legislation](https://www.gov.uk/government/publications/vat-and-climate-change-levy-on-electric-vehicle-charging-deemed-not-to-be-for-domestic-use-public-ev-charging/draft-legislation-accessible-version):

- It inserts a new Note 6A into Group 1 of Schedule 7A to the VAT Act 1994, the reduced rate for domestic fuel and power, saying a supply is "never for domestic use if it is an electric vehicle charging supply". A matching Note 5A goes into the temporary zero rate in Group 24 of Schedule 8.
- An electric vehicle charging supply is one through a chargepoint accessible "to the public or a section of the public" or "to employees or contractors at their workplace".
- A chargepoint open only to the residents of a particular residential building is not publicly accessible.
- The amendments "have effect in relation to supplies made on or after 1 November 2026."

This is draft legislation, published 28 October 2026. The Budget document says it will be legislated in Finance Bill 2026-27, with effect from 1 November 2026 once enacted. A parallel change means these supplies are not domestic use for Climate Change Levy either.

Home charging is unaffected. The Brief says charging "as part of a general supply of electricity to a home may continue to qualify for VAT relief", as may a stand-alone chargepoint "provided for private residential use at a particular dwelling".

### Home electricity: 0% VAT for now

VAT on domestic electricity in Great Britain fell from the reduced rate of 5% to zero. HMRC's [tax information and impact note](https://www.gov.uk/government/publications/temporary-zero-rate-of-vat-for-domestic-electricity-in-great-britain/temporary-zero-rate-of-vat-in-great-britain-for-domestic-electricity) says the measure "will have effect from 1 October 2026 to 31 March 2027". Northern Ireland stays at 5%. At the Budget, the government announced it would "extend the temporary VAT zero rate for domestic electricity supplies until 30 June 2027", with secondary legislation in early 2027 ([paragraph 2.20](https://www.gov.uk/government/publications/budget-2026-overview-of-tax-legislation-and-rates-ootlar/budget-2026-overview-of-tax-legislation-and-rates-ootlar)). That extension is announced, not yet law.

On these rules, a kWh of home charging in Great Britain carries no VAT while the same energy from a public or workplace charger carries 20%. THRIVE tracks the difference between home and public charging prices on its [charging cost gap](https://www.thrivefleet.co.uk/data/charging-cost-gap) page.

## Worked comparison: 12,000 business miles

This is THRIVE's own arithmetic. It shows how far the AER covers a real home electricity bill, on these assumptions:

- 12,000 business miles a year in a fully electric company car, all charged at home.
- Electricity at the Ofgem price cap: [26.32p per kWh](https://www.ofgem.gov.uk/your-energy-supply/your-energy-bill/energy-price-cap-unit-rates-and-standing-charges), the Great Britain average unit rate for direct debit customers from 1 October to 31 December 2026, with no VAT. The standing charge is left out because the household pays it anyway.
- Efficiency of 0.35 kWh a mile (2.86 miles per kWh). This is the representative electric van efficiency on THRIVE's [cost to charge](https://www.thrivefleet.co.uk/data/cost-to-charge) page, used here to stand for a larger or less efficient car. HMRC's sales-weighted average car uses less, so a second line uses HMRC's own car-weighted 3.59 miles per kWh.
- No charging losses added, and no off-peak tariff. A driver on a cheaper overnight tariff will pay less than the cap rate.

| Step | Working | Result |
| --- | --- | --- |
| 1. Paid at the AER | 12,000 miles × 7p | £840.00 |
| 2. Electricity used | 12,000 miles × 0.35 kWh | 4,200 kWh |
| 3. Cost at the cap | 4,200 kWh × 26.32p | £1,105.44 |
| 4. Cost per mile | 0.35 kWh × 26.32p | 9.2p |
| 5. Shortfall a year | £1,105.44 minus £840.00 | £265.44 |

On HMRC's own efficiency of 3.59 miles per kWh, the same 12,000 miles use 3,342.6 kWh (12,000 ÷ 3.59), which costs £879.78 at 26.32p, or 7.3p a mile. The shortfall falls to £39.78 a year. The difference between the two lines is the gap between HMRC's average, weighted by car sales to businesses, and a heavier or less efficient vehicle. On DESNZ's 2025 average price of 25.75p, THRIVE's [cost to charge](https://www.thrivefleet.co.uk/data/cost-to-charge) page puts the 0.35 kWh vehicle at 9p a mile.

### The same driver with some public charging

If 80% of the miles are charged at home and 20% at public chargers, apportioned as HMRC allows, the AER payment is 9,600 miles × 7p plus 2,400 miles × 15p, which is £672 plus £360, or £1,032 a year. If every mile were charged in public at the 15p rate, the payment would be £1,800.

### If the car were the driver's own

For comparison, 12,000 business miles in the driver's own car at AMAP rates come to 10,000 × 55p plus 2,000 × 25p, which is £5,500 plus £500, or £6,000 tax-free in 2026 to 2027. From 6 April 2027, with the announced 35p above 10,000 miles and assuming 55p continues, it would be £6,200. That covers the whole car, not only the electricity.

**What this shows:** on the cap rate and a 0.35 kWh vehicle, the AER pays about 76% of the electricity cost (£840 ÷ £1,105.44). HMRC allows a higher payment where the employer can show the cost per mile is higher, or the employer can reimburse the actual cost under section 239. Either needs evidence of what the driver actually pays.

## Practical options for employers

### Smart chargers with separate metering

A smart home charger records the energy it delivers, session by session. With the driver's unit rate from the electricity bill, that record gives the actual cost of charging the company car, separate from the rest of the household's use. This is the evidence an employer needs to pay above the AER or to reimburse actual cost while keeping the payment "solely for the company car", as [EIM23900](https://www.gov.uk/hmrc-internal-manuals/employment-income-manual/eim23900) requires. HMRC does not name a specific type of meter or charger. When the employer pays for the charger for a company car driver, the installation is not a taxable benefit.

Points to check with any charger:

- Whether its readings can be exported per session and per month, with dates.
- Whether it can tell the company car apart from another electric car at the same house, for example by vehicle recognition or a separate charge card.
- How it handles a time-of-use tariff, where the unit rate changes through the day.

### Reimbursement platforms

Several commercial services read charger or car data, apply the driver's tariff and send the employer a monthly reimbursement figure for payroll or expenses. They automate Option 2. The tax treatment is the same as doing it by hand: the payment is exempt only if it reflects electricity used by the company car, and a platform's figure is only as good as the tariff the driver enters. Check that the service keeps records an auditor or HMRC can follow. Fleets buying chargers or charging services through public frameworks can see current contracts on THRIVE's [EV charging tenders](https://www.thrivefleet.co.uk/tenders/ev-charging) page, and maintenance is covered in the [charger maintenance checklist](https://www.thrivefleet.co.uk/news/ev-charger-maintenance-checklist-fleets).

### Policy checklist

1. **Choose the method** for each group of drivers: AER per business mile, AER plus evidenced top-up, or actual cost reimbursement.
2. **Set the evidence**: a mileage log with business and private miles, and for actual cost, charger session records and a current electricity bill.
3. **Set the home and public split** and write down how it is calculated, so the apportionment is "fair and reasonable".
4. **Avoid flat allowances** for charging. HMRC taxes them as earnings for own cars, and they are not the reimbursement of actual electricity that the company car exemption covers.
5. **Diary the AER review dates**, 1 March, 1 June, 1 September and 1 December, and update the rate in expenses software on the day.
6. **Keep company cars and own cars apart**: company cars on the AER or actual cost, own cars on AMAP.
7. **Decide on private miles**: whether the employer pays for them (no fuel benefit charge for electricity), or the driver repays at the AER.
8. **Decide who pays for the home charger**, and note that it is tax-free for a company car and taxable for an own car.
9. **Offer workplace charging to all staff** at a site, not in exchange for salary, to keep the exemption.
10. **Keep public charging receipts** addressed to the business and the mileage split, to reclaim VAT on business use.
11. **Brief drivers** that home electricity cannot be reclaimed for VAT by the employer, and that public and workplace charging carries 20% VAT from 1 November 2026 under the draft legislation.
12. **Review the policy** when HMRC publishes the outcome of its VAT review in Notice 700/64, section 8.4.

## About this guide

THRIVE researched this guide from HMRC's advisory fuel rates page, the Employment Income and National Insurance manuals, VAT Notice 700/64, Revenue and Customs Brief 13 (2026), the Budget 2026 overview of tax legislation and rates, the draft EV charging VAT legislation, the domestic electricity zero rate impact note, section 228A ITEPA 2003 and Ofgem's price cap rates. Each was read on 12 November 2026. The worked comparison is THRIVE's arithmetic on the stated assumptions, not an HMRC figure.

It does not cover plug-in hybrids in detail (they use petrol or diesel advisory rates), electric vans beyond the points where HMRC treats cars and vans alike, Northern Ireland's VAT rate beyond the note above, capital allowances on chargers, or grants. It is general information, not tax advice for a particular arrangement.

THRIVE reviews this guide at each quarterly AER review, next on 1 December 2026, when the zero rate on domestic electricity ends or its extension is legislated, when the EV charging VAT clauses become law, and when HMRC updates VAT Notice 700/64. Related reading: [electric van charging costs per mile](https://www.thrivefleet.co.uk/news/electric-van-charging-costs-per-mile), [mileage allowance rates explained](https://www.thrivefleet.co.uk/news/mileage-allowance-amap-rates), and the [electric van buying guide](https://www.thrivefleet.co.uk/guides/electric-van-buying-guide).

Cite as: THRIVE, Reimbursing home EV charging: advisory electricity rates, tax and VAT for company car drivers, thrivefleet.co.uk. The figures are free to quote with a link to this page.

## Sources

- [HMRC: Advisory fuel rates](https://www.gov.uk/guidance/advisory-fuel-rates)
- [HMRC Employment Income Manual: EIM23900, issues relating to electric cars](https://www.gov.uk/hmrc-internal-manuals/employment-income-manual/eim23900)
- [HMRC Employment Income Manual: EIM01035, charging facilities at or near the workplace](https://www.gov.uk/hmrc-internal-manuals/employment-income-manual/eim01035)
- [HMRC National Insurance Manual: NIM06440, charging company electric cars at home with reimbursement](https://www.gov.uk/hmrc-internal-manuals/national-insurance-manual/nim06440)
- [legislation.gov.uk: Income Tax (Earnings and Pensions) Act 2003, section 228A](https://www.legislation.gov.uk/ukpga/2003/1/section/228A)
- [HMRC: Salary sacrifice and the effects on PAYE](https://www.gov.uk/guidance/salary-sacrifice-and-the-effects-on-paye)
- [GOV.UK: Expenses and benefits, business travel mileage, rules for tax](https://www.gov.uk/expenses-and-benefits-business-travel-mileage/rules-for-tax)
- [HMRC policy paper: Increase to approved mileage allowance payments and self-employed simplified mileage rates](https://www.gov.uk/government/publications/increase-to-approved-mileage-allowance-payments-amaps-and-self-employed-simplified-mileage-rates)
- [HM Treasury and HMRC: Budget 2026 overview of tax legislation and rates](https://www.gov.uk/government/publications/budget-2026-overview-of-tax-legislation-and-rates-ootlar/budget-2026-overview-of-tax-legislation-and-rates-ootlar)
- [HMRC: Revenue and Customs Brief 13 (2026), VAT and Climate Change Levy on electric vehicle charging for non-domestic use](https://www.gov.uk/government/publications/revenue-and-customs-brief-13-2026-vat-and-climate-change-levy-on-electric-vehicle-charging-for-non-domestic-use/vat-and-climate-change-levy-on-electric-vehicle-charging-for-non-domestic-use)
- [HMRC: VAT and Climate Change Levy on electric vehicle charging, draft legislation](https://www.gov.uk/government/publications/vat-and-climate-change-levy-on-electric-vehicle-charging-deemed-not-to-be-for-domestic-use-public-ev-charging/draft-legislation-accessible-version)
- [HMRC: VAT and Climate Change Levy on electric vehicle charging points not for public use (tax information and impact note)](https://www.gov.uk/government/publications/vat-and-climate-change-levy-on-electric-vehicle-charging-deemed-not-to-be-for-domestic-use-public-ev-charging/vat-and-climate-change-levy-on-electric-vehicle-charging-points-not-for-public-use)
- [HMRC: Temporary zero rate of VAT in Great Britain for domestic electricity](https://www.gov.uk/government/publications/temporary-zero-rate-of-vat-for-domestic-electricity-in-great-britain/temporary-zero-rate-of-vat-in-great-britain-for-domestic-electricity)
- [HMRC: Motoring expenses (VAT Notice 700/64)](https://www.gov.uk/guidance/vat-on-motoring-expenses-notice-70064)
- [GOV.UK: VAT rates](https://www.gov.uk/vat-rates)
- [Ofgem: Energy price cap unit rates and standing charges](https://www.ofgem.gov.uk/your-energy-supply/your-energy-bill/energy-price-cap-unit-rates-and-standing-charges)
- [THRIVE: Cost to charge an electric van](https://www.thrivefleet.co.uk/data/cost-to-charge)
- [THRIVE: Advisory fuel rate archive](https://www.thrivefleet.co.uk/data/afr-archive)
- [THRIVE: HMRC mileage rates](https://www.thrivefleet.co.uk/data/mileage-rates)

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Source: THRIVE Fleet Intelligence, https://www.thrivefleet.co.uk/guides/reimbursing-home-ev-charging
Terms for AI use: https://www.thrivefleet.co.uk/llms.txt