UK tribunal judge ruled that public EV charging should be taxed at the 5% domestic electricity rate rather than the 20% commercial rate, based on a de‑minimis threshold of 1,000 kWh per month. The decision, made after a challenge by Deloitte for Charge My Street, applies to B2C usage but leaves B2B charging at 20% pending further guidance. HMRC may appeal, but the ruling could reduce the ‘pavement tax’ on public charging.
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GOV.UK · about 10 hours ago
UK guidance on customs procedures for goods moved into the UK for international events. It covers Temporary Admission, ATA Carnet, and import duty reliefs, including application timelines, duration limits, and applicable Additional Procedure Codes (APCs).
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Key Takeaways
Public EV charging will be taxed at the 5% domestic electricity rate instead of the current 20% commercial rate.
Electricity usage below 1,000 kWh per month is considered domestic under the de minimis rule.
No, B2B charging via fuel cards remains subject to the 20% rate unless further guidance is issued.
HMRC can appeal the decision, but the ruling currently stands.
Deloitte, on behalf of Charge My Street, mounted the legal challenge.
Primary source
Read the full article at Forecourt TraderThis summary was published on VATfaqs.com on 21 March 2026. It relates to VAT developments in United Kingdom. The original source is Forecourt Trader.
