The short answer
HMRC RCB 4 explains the VAT position for electricity supplied at public EV charge points, the tribunal decision and why HMRC still says standard rate applies.
Electricity supplied at a public electric vehicle charge point is currently treated by HMRC as standard-rated for UK VAT. That means the current HMRC position is not the same as the 5% reduced rate that can apply to qualifying domestic supplies of fuel and power.
The position is under dispute. In Charge My Street Limited v HMRC, the First-tier Tribunal found that the reduced-rate rule could cover electricity supplied to an identified person at identifiable premises, including a public car park, subject to the 1,000 kWh monthly limit. HMRC has applied for permission to appeal. Until the policy changes, HMRC’s RCB 4 says public charge point charging remains standard-rated.
Current HMRC position: standard rate
The tribunal decision is not an automatic tariff cut
Domestic and public charging differ
What is the current VAT rate at a public charger?
As of 20 September 2026, HMRC’s published policy is that the supply of electricity at a public EV charge point is standard-rated. RCB 4 does not announce a new reduced rate, refund scheme or universal price adjustment. The practical invoice rate therefore follows the operator’s VAT accounting under the current HMRC position.
The rate shown on a charging receipt can still be affected by the operator’s pricing structure, membership or roaming arrangements. A network may display a price per kWh, a connection charge, a parking charge or another service fee. Those commercial components are not automatically all the same supply for VAT purposes.
| Situation | What this guide establishes |
|---|---|
| Electricity supplied at a public EV charge point | HMRC currently says standard rate applies |
| Electricity supplied to qualifying domestic premises | A separate reduced-rate fuel-and-power rule may apply |
| Tribunal decision in Charge My Street | Important legal development, but not a universal repricing instruction |
| A later HMRC appeal or updated guidance | Could change the operative position and needs a fresh review |
Why did the tribunal decision matter?
HMRC’s long-standing policy was that public EV charge points were not domestic premises, so electricity supplied there was standard-rated. The First-tier Tribunal reached a different conclusion on the wording of the reduced-rate rule. It found that electricity could be supplied to an identified person at identifiable premises and that the premises did not have to be owned or controlled by that person or be a building. A public car park could therefore be relevant to the analysis.
The tribunal reasoning also referred to the total electricity supplied not exceeding 1,000 kWh in a calendar month. That is a legal condition in the relevant rule, not a promise that a driver can request a 5% rate by keeping one charging session below a particular amount.
HMRC RCB 4 says HMRC applied for permission to appeal and that its policy remains standard rate. The policy state is therefore important: the judgment is a development to monitor, not a confirmed consumer saving.
Public charging versus home charging
Qualifying electricity supplied to a domestic premises can be subject to the reduced rate under HMRC’s fuel-and-power rules. Home charging may involve the household electricity account, a smart meter, a landlord re-charge or an employer arrangement, and each arrangement can have different facts.
Public charging is different because the charge point is in a public location and the operator supplies electricity through a commercial network. Do not use a home electricity bill to infer the VAT treatment of a motorway, supermarket, workplace or council car-park charger. Conversely, do not assume a public rate determines the VAT treatment of electricity bought for a home.
Businesses should read VAT Notice 701/19 for the detailed fuel-and-power rules and keep the public charge point question separate from the price of the charging service.
What should charge point operators do?
RCB 4 is directed especially at public charge point operators and VAT advisers. An operator should document how it classifies the supply, the rate currently used, the contract and tariff components, and any change-control process for a future HMRC or court update.
An operator should not change the rate across its network solely because a tribunal decision exists. The operator should follow its VAT adviser’s analysis and the current HMRC policy, monitor the appeal position and preserve invoices and VAT records in case a later change requires corrections or customer communications.
If an operator supplies electricity together with parking, access, subscriptions, roaming or other services, the VAT analysis may require more than reading the kWh price. The public EV point decision does not settle every mixed-supply question.
What should drivers do?
Drivers should treat the VAT shown on the current receipt as part of the operator’s price and not assume that a tribunal decision creates a retrospective refund. A driver normally cannot unilaterally reclaim the operator’s output VAT through a personal tax return.
If a business uses public charging for taxable business activity, its input-tax recovery depends on its VAT status, the invoice, business purpose, evidence and any partial-exemption rules. The public rate question is only one part of that review. Keep the receipt, charging date, vehicle or business connection and the supplier’s VAT details.
A practical policy-status checklist
Check public EV charging VAT without guessing
- 1Identify whether the charge is for public electricity, domestic electricity, parking, access or a bundled service.
- 2Check the supplier’s current VAT invoice and tariff terms rather than inferring VAT from a headline price.
- 3Read the latest HMRC fuel-and-power guidance and RCB 4 status before changing a business pricing or VAT process.
- 4Keep receipts and commercial records if a business may need to review input-tax recovery.
- 5Recheck the position after any appeal decision, legislation or HMRC guidance update.
Frequently Asked Questions
Evidence and decision checks
A reliable uk public ev chargepoint vat 2026 27 review starts by fixing the tax year and the date on which the relevant event happened. Record the person's or business's status, the income or transaction category, the amount before tax, tax already withheld, and any election or claim being relied on. Do not combine a headline figure with a final liability: the result can change when another income source, a payment date, an ownership interest or a qualifying condition is added.
Keep the source documents behind every important input. Depending on the subject, that may include payslips, invoices, bank statements, contracts, provider statements, travel records, HMRC notices, payroll submissions, valuations or correspondence. Where an amount is apportioned, write down the method and retain the underlying total. If a correction is made, preserve the original figure and explain the reason, date and evidence for the replacement.
Before relying on the result, check the current official guidance for the same tax year and jurisdiction. Distinguish enacted law from a consultation, draft measure, announcement or future proposal, and record the effective date. Reconcile the final estimate to the relevant return, payroll record or HMRC account. A calculator or explanatory guide can support a decision, but it cannot replace the eligibility test or the official filing and payment process.
Evidence and decision checks
A reliable uk public ev chargepoint vat 2026 27 review starts by fixing the tax year and the date on which the relevant event happened. Record the person's or business's status, the income or transaction category, the amount before tax, tax already withheld, and any election or claim being relied on. Do not combine a headline figure with a final liability: the result can change when another income source, a payment date, an ownership interest or a qualifying condition is added.
Keep the source documents behind every important input. Depending on the subject, that may include payslips, invoices, bank statements, contracts, provider statements, travel records, HMRC notices, payroll submissions, valuations or correspondence. Where an amount is apportioned, write down the method and retain the underlying total. If a correction is made, preserve the original figure and explain the reason, date and evidence for the replacement.
Before relying on the result, check the current official guidance for the same tax year and jurisdiction. Distinguish enacted law from a consultation, draft measure, announcement or future proposal, and record the effective date. Reconcile the final estimate to the relevant return, payroll record or HMRC account. A calculator or explanatory guide can support a decision, but it cannot replace the eligibility test or the official filing and payment process.
Evidence and decision checks
A reliable uk public ev chargepoint vat 2026 27 review starts by fixing the tax year and the date on which the relevant event happened. Record the person's or business's status, the income or transaction category, the amount before tax, tax already withheld, and any election or claim being relied on. Do not combine a headline figure with a final liability: the result can change when another income source, a payment date, an ownership interest or a qualifying condition is added.
Keep the source documents behind every important input. Depending on the subject, that may include payslips, invoices, bank statements, contracts, provider statements, travel records, HMRC notices, payroll submissions, valuations or correspondence. Where an amount is apportioned, write down the method and retain the underlying total. If a correction is made, preserve the original figure and explain the reason, date and evidence for the replacement.
Before relying on the result, check the current official guidance for the same tax year and jurisdiction. Distinguish enacted law from a consultation, draft measure, announcement or future proposal, and record the effective date. Reconcile the final estimate to the relevant return, payroll record or HMRC account. A calculator or explanatory guide can support a decision, but it cannot replace the eligibility test or the official filing and payment process.
Is VAT on public EV charging 5% or 20% in the UK?
Did the Charge My Street case make public charging cheaper?
Does the 1,000 kWh limit mean every small public charge is 5%?
Is home EV charging treated the same as public charging?
Can a driver claim back VAT on a public charging receipt?
Do charging subscriptions and parking charges have the same VAT treatment?
Will HMRC refund VAT if the appeal changes the policy?
What VAT rate should a public EV charge point operator use now?
Reconcile the VAT treatment to the actual supply
For operators, retain the tariff, electricity-supply terms, invoice, meter or charge-point records, roaming arrangements and any bundled parking or access element. Classify each component separately and record why the current HMRC position applies. For a VAT-registered business using a public charger, preserve the invoice and business-use evidence before considering input-tax recovery; private use and mixed journeys need their own analysis.
Recheck the treatment when HMRC guidance, an appeal, the charging contract or the tariff structure changes. A charging operator’s commercial price is not proof of the VAT rate, and a driver’s tax position is not the same as an operator’s output VAT or a business’s input-tax claim. Keep the current RCB 4 version with the transaction file and label any modelled change as a scenario.
For the controlling policy, read HMRC Revenue and Customs Brief 4 and the current Fuel and power VAT Notice 701/19.
Official sources
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Review notes and assumptions
Reviewed
2026-09-20
Assumptions
- This guide reflects HMRC Revenue and Customs Brief 4 (2026), published 12 May 2026, and the policy position available on 20 September 2026; a later appeal or guidance update can change the result.
- The charging session is a supply of electricity at a public charge point in the UK, rather than a separate bundled service whose VAT treatment needs to be analysed independently.
- The guide explains VAT treatment, not the commercial price, network tariff, roaming fee or any charge imposed by a particular operator.