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Electric charge
Key points
- How can employers supply or reimburse employees’ costs in charging a company owned vehicle?
- No benefit in kind arises when an employee charges their vehicle at a place of work – whether that charge is for business or private use.
- If the employer provides the employee with an electric car they can also cover the costs of a charger at the employee’s home.
- An employer can pay a mileage rate for any business travel in a company owned electric vehicle.
I promised in my article – ‘Best thing since sliced bread?’ (Taxation 19 October 2023) – on electric company owned vehicles and the use of salary sacrifice to write a separate note on the tax position in regard to the charging of these and the tax issues arising.
In that article I mentioned that the fleet and human resources publications were flooded with...
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