Readers’ forum: Benefit in kind issues of charging electric cars

An increasing number of clients are buying electric cars.

I am confident that I understand most of the tax implications but the benefit in kind (BIK) charge question is causing me some headaches. I understand that where an employer provided charging facilities at or near the place of work then the provision of electricity for the car is not a BIK. On the other hand if an employer provides a charging point at the employee’s home then a BIK arises.

What happens where the place of work is the employee’s home?

I have several owner managed businesses which operate as companies where there are no separate business premises and the owner works from home most or all of the time. Can readers tell me which rule takes priority?

Query 19 972 – Electrician.

Electricity is not ‘fuel’.

There are several factors at large in...