Key takeaways
- From 1 November 2026, electricity supplied through publicly accessible EV charge points and workplace charge points accessible to employees and contractors is not for domestic use for VAT or Climate Change Levy.
- Those supplies are standard rated unless supplied to a charity and used for non-business purposes.
- Charging an EV as part of a general supply of electricity to a home can still qualify for VAT relief.
- A stand-alone charge point for private residential use at a dwelling may also qualify for relief.
- A temporary zero rate of VAT has applied to domestic electricity in Great Britain from 1 October 2026.
From 1 November 2026, electricity supplied through publicly accessible electric vehicle charge points and through workplace charge points is not treated as supplied for domestic use for VAT or Climate Change Levy. HMRC published Revenue and Customs Brief 13 (2026) on 28 October to explain the change. The supplies are standard rated unless supplied to a charity and used for non-business purposes.
What the brief says
The government has legislated to clarify that two kinds of supply are not for domestic use:
- electricity supplied through publicly accessible electric vehicle charging points
- electricity supplied through charging points accessible to employees and contractors at their workplace
The legislation takes effect on 1 November 2026. HMRC says it gives statutory effect to its longstanding policy on public charging. It extends the same treatment to workplace charging.
The brief is aimed at public charge point operators and VAT advisers.
Why it was needed
Supplies of electricity for domestic use are usually subject to the reduced rate of VAT. A temporary zero rate has applied in Great Britain from 1 October 2026. The domestic electricity relief was introduced before EV charging existed, and questions were raised about whether supplies through certain charge points qualify.
HMRC’s brief refers to the First-tier Tribunal decision in Charge My Street Ltd. Following that decision, the government legislated to confirm the VAT treatment. The Climate Change Levy is not charged on supplies of electricity for domestic use, so the same change applies to the levy.
What still qualifies for relief
| Type of supply | VAT and Climate Change Levy position |
|---|---|
| Publicly accessible charge point | Not domestic use; standard rated |
| Workplace charge point accessible to employees and contractors | Not domestic use; standard rated |
| Supply to a charity for non-business use | Separate rules apply |
| Charging an EV as part of a general supply of electricity to a home | May continue to qualify for relief |
| Separate supply through a stand-alone charge point for private residential use at a dwelling or residential building | May qualify for relief |
Public and workplace charge points do not qualify for relief on the basis of domestic use. Separate rules apply to supplies to charities for non-business use. For more detail HMRC points to VAT Notice 701/19 on fuel and power.
The Budget connection
Budget 2026 confirms the treatment as part of its VAT package. Our Budget 2026 VAT changes post lists the other measures, including the extension of 0% VAT on domestic electricity.
The government also announced support for drivers. From spring 2027 it will provide £100 million over two years to cut charging costs at lower-powered public charge points near homes, which make up around a third of the current network. The Treasury says this will save drivers who rely on them about £150 a year on average. A “tariff porting” taskforce will look at letting drivers use their cheaper domestic energy tariff at certain public chargers.
Who is affected
Public charge point operators. They need to apply standard rate VAT to charging supplies and account for Climate Change Levy correctly.
Employers with workplace charging. If charge points are accessible to employees and contractors, the brief treats supplies through them as not domestic. VAT advisers should review how the employer supplies and recovers VAT.
Households. Home charging as part of a general electricity supply can still qualify for relief.
EV drivers who use public charging. The brief confirms standard rating, which matches HMRC’s long-standing policy on public charging.
What advisers should do
- Identify clients with charge points. Include operators, employers, landlords and car parks.
- Check the VAT rate used since 1 November. Public and workplace supplies are standard rated.
- Check Climate Change Levy treatment for any supplier-customer chain.
- Separate home and stand-alone charging. The relief tests differ.
- Read VAT Notice 701/19. It is HMRC’s detailed guidance on fuel and power.
For the wider VAT rules, see our guide to UK VAT rates and exemptions and VAT registration.
Frequently asked questions
Is VAT charged on public EV charging?
Yes. From 1 November 2026, electricity supplied through publicly accessible charge points is not treated as domestic use and is standard rated.
Is workplace EV charging standard rated?
Yes, where the charge points are accessible to employees and contractors at their workplace, supplies are not domestic use and are standard rated.
Does charging an EV at home qualify for VAT relief?
It may. HMRC says electricity used to charge an EV as part of a general supply to a home may continue to qualify. A stand-alone charge point for private residential use may also qualify.
Does the change affect the Climate Change Levy?
Yes. Electricity supplied through public and workplace charge points is not treated as a domestic supply for Climate Change Levy purposes either.
Sources
Rates, thresholds and rules in this guide were checked against HMRC and GOV.UK guidance on 1 November 2026. Tax rules change, so check the current position on GOV.UK or with a qualified adviser before acting. This guide is general information, not personal advice.