4 articles tagged with Electric Vehicles.
Domestic electricity, including for EV home charging, carries 5% VAT. Public chargepoint electricity is generally standard-rated at 20%. How the gap affects running costs, and what it means for employees reimbursed for charging.
How the £1 million Annual Investment Allowance works for sole traders, why vans qualify for 100% relief but cars don't, and how electric car first-year allowances work in 2026/27.
How capital allowances on business cars work in 2026/27: writing-down allowance pools, CO2 emission bands, electric cars and the AMAP alternative.
How company car and fuel benefit-in-kind tax works in 2026/27, who pays it, how to estimate your bill, and when an electric or salary-sacrifice car wins.
