HMRC have updated their VAT Notice 701/19 (fuel and power) to reflect the standard rating for VAT purposes of supplies of electricity for charging electric vehicles when using charging points situated in public places, regardless of the quantity of electricity supplied. Section 3 of the notice makes clear that charging electric vehicles using public charging points is ‘always treated as standard rated for VAT’.
HMRC have updated their VAT Notice 701/19 (fuel and power) to reflect the standard rating for VAT purposes of supplies of electricity for charging electric vehicles when using charging points situated in public places, regardless of the quantity of electricity supplied. Section 3 of the notice makes clear that charging electric vehicles using public charging points is ‘always treated as standard rated for VAT’.
