EV Company car - home charge payment and private use?

[a7x88]

If you follow the gov.uk link I shared above then you can indeed expense home charging for solely business use with no Tax/NI. The challenge is going to come from if you have personal use of the car - it’s nearly impossible for you to prove you only used that electricity for business use. I guess it’s more applicable if you were a service engineer / delivery driver etc in a liveried electric van.

[oop north]

a7x88 said:

If you follow the gov.uk link I shared above then you can indeed expense home charging for solely business use with no Tax/NI. The challenge is going to come from if you have personal use of the car - it’s nearly impossible for you to prove you only used that electricity for business use. I guess it’s more applicable if you were a service engineer / delivery driver etc in a liveried electric van.

Erm, who doesn’t have private use of their company car? Vanishingly small numbers. And the general rule is “available for private use” and HMRC Will tend to assume you have used it privately if kept at your home. Vans are different of course

[Sheepshanks]

oop north said:

Erm, who doesn’t have private use of their company car? Vanishingly small numbers. And the general rule is “available for private use” and HMRC Will tend to assume you have used it privately if kept at your home. Vans are different of course

You might have missed the point of the thread. There’s no BIK on private use of EVs. If you charged at work or at public chargers using your company account then private use is completely free.

However, if you charge at home and your employer repays you then the whole amount is treated as a BIK so it ends up costing employees money to drive their EVs on business.