HMRC states:
As electricity is not a road fuel, the car fuel benefit charge does not apply to electric charging. If an employee uses a company car, no BIK arises on charging their vehicle at the workplace.
https://assets.publishing.service.g.../ultra-low-emission-vehicles-tax-benefits.pdf
Tax law does not treat electricity as a fuel. As a result, for Pure-electric cars:
Electric cars and employee benefits | The Association of Taxation Technicians
But... It says " at the workplace"... so can your employer/company pay for supercharging say... via company credit card? I don't want to incur any BIK for me or NI for my company! I wonder if anyone else has read into this a bit more? Seems a bit vague?
Its more for discussion! I know its a bit of a grey area!
As electricity is not a road fuel, the car fuel benefit charge does not apply to electric charging. If an employee uses a company car, no BIK arises on charging their vehicle at the workplace.
https://assets.publishing.service.g.../ultra-low-emission-vehicles-tax-benefits.pdf
Tax law does not treat electricity as a fuel. As a result, for Pure-electric cars:
- The fuel benefit charge in s149 ITEPA 2003 does not apply to any electricity supplied by an employer - no benefit in kind arises if an employer pays to charge a Pure-electric company car (e.g. the car is charged at work), regardless of the level of private mileage.
- Advisory Fuel Rates (AFRs)[2] cannot be used to reimburse employees for the cost of electricity paid for personally but used for business travel.
Electric cars and employee benefits | The Association of Taxation Technicians
But... It says " at the workplace"... so can your employer/company pay for supercharging say... via company credit card? I don't want to incur any BIK for me or NI for my company! I wonder if anyone else has read into this a bit more? Seems a bit vague?
Its more for discussion! I know its a bit of a grey area!
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