HMRC consultation outcome: Draft guidance - reform to workplace charging tax exemptions
Released 7 November 2018
HMRC have published the outcome to the consultation on workplace charging tax exemptions for electric and plug-in hybrid vehicles.
The consultation on Draft guidance: reform to workplace charging tax exemptions, which ran from 13 April 2018 to 5 July 2018, sought comments on the draft updates to the Employment Income Manual for the changes to the workplace charging tax exemptions for electric and plug-in hybrid vehicles. Following this consultation, HMRC has updated the draft guidance for employers providing electric charging points for employee use. The exemption for workplace charging is published in the Finance Bill 2018-19 and has effect from 6 April 2018. The exemption covers:
•the cost of electricity;
•the cost to the employer of providing the charging facilities;
•any connected services.
For more information and to view the updated draft guidance, see Consultation outcome Draft guidance: reform to workplace charging tax exemptions.