BIK liability for private mileage charging

[a7x88]

Wondering if anyone on here has any experience/advice on what (if any) additional tax charges I may be opening myself up too.

I’m a PAYE higher/top rate employee. We have a new car scheme at work and I’m looking at ordering a model Y LR. The car BIK is obvious and easily accounted for. What I’m unclear on is the potential BIK on charging.

Essentially work will pay for a charger to be installed at my home and then all charging costs are reimbursed. This is via 3 different methods:

1) charge at home and provide a report with my cost/kWh and charge amounts. This is then expensed as per usual and added onto my payslip.

2) public charge point - expensed as per above

3) public charge point via an all star “electric” fuel card.

My understanding is that number 3 would not attract any BIK as I have not paid and been reimbursed and HMRC don’t currently recognise electricity as fuel. 1 and 2 however may attract a BIK charge although this seems very unclear.

Note that they reimburse me for all charging (business and private usage. Assume it would be prudent to keep a record of business mileage anyway.

I will also likely pay to get my own charger installed at home due to the lead times via the lease company - not sure if that will make any difference? (I.e. if I pay for my own charger does that mean it’s no longer company provided electricity in the eyes of HMRC etc)

The other option is to expense business miles at 4p/mile but I’m pretty sure that will be the worst option as I do relatively few business miles.

If it does attract BIK I’m assuming I will be taxed my nominal rate on the charging I expense?

Any advice?!?

[springfan62]

https://www.gov.uk/expenses-and-benefits-electric-...

This should answer your questions.

[a7x88]

Ah that’s super helpful - thanks. Not sure why my Googling didn’t uncover that.

Seems then that my cheapest way to charge will be via the all star card then as everything else will attract BIK.