HMRC have published the policy paper Revenue and Customs Brief 4 (2026): VAT liability of supplies of electricity from public electric vehicle charge points.
“This brief explains HMRC’s position on the VAT treatment of electricity supplied at public electric vehicle charge points following a First-tier Tribunal decision.”
The brief provides an update on the VAT treatment of supplying electricity at electric vehicle charge points in public locations, following the FTT decision in Charge My Street Ltd v HMRC (see the Claritax News story).
Related content from Claritax Books
Value Added Tax, written by Ciaran McGee MA (Oxon), FCA, CTA, is an extensive volume (over 1,000 pages), written primarily for non-VAT specialist accountants and tax advisers.
