Question to the HM Treasury:

To ask the Chancellor of the Exchequer, what estimate her Department has made of the total revenue raised through VAT on electricity used to charge electric vehicles, including (a) domestic charging at the reduced 5% VAT rate and (b) public charging at the standard 20% rate.

HM Revenue and Customs does not hold information on VAT revenue on electricity used to charge electric vehicles. This is because businesses are not required to provide figures at a product level within their VAT returns, as this would impose an excessive administrative burden.

Estimates of the Exchequer cost of the Reduced Rate of VAT for domestic fuel and power, which includes home charging of electric vehicles, can be found in the following publication:

Tax reliefs - GOV.UK, see item VAT – NS4 on Table 2.