Question to the HM Treasury:

To ask the Chancellor of the Exchequer, what assessment his Department has made of the potential merits of changing the VAT on public charging of electrical vehicles so that it is equal to the VAT on home charging.

The Government has not specifically introduced a reduced rate of VAT for charging EVs at home. However, the practical challenges of differentiating between the electricity used at home for general domestic purposes, and electricity used to charge EVs currently mean that the domestic fuel and power reduced rate is effectively being applied to EV charging at home.

Introducing an additional VAT relief for public EV charging to match the VAT treatment of domestic fuel and power would impose additional pressure on the public finances, to which VAT makes a significant contribution. There are therefore no plans to change the VAT treatment of EV charging.