Electric Vehicles: Charging Points
The question
To ask the Chancellor of the Exchequer, whether the Government’s review of the cost of public electric vehicle charging will consider the difference in VAT between public and domestic electric vehicle charging.
Answered by Dan Tomlinson
The supply of energy for domestic use attracts the reduced rate of VAT (five per cent). Whilst this relief was not designed or introduced for charging EVs at home, it applies for all uses of domestic energy, as it is not possible for energy companies to distinguish between electricity used to charge an EV and electricity used for general domestic purposes. Public EV charging, on the other hand, is subject to the standard rate of VAT (twenty per cent). This matches the VAT treatment of petrol and diesel, as well as all non-domestic electricity.
The Government will review the cost of public electric vehicle charging, looking at the impact of energy prices, wider cost contributors, and options for lowering these costs for consumers. Terms of Reference for the review will be set out in due course and the review will report later in 2026.
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