Access the updated VAT Fuel Scale Charges to apply from the 1 May 2022 here They will apply VAT periods starting on or after that date.
There’s still no news from HMRC on the review they were undertaking into VAT recovery on Electric Vehicle recharging by employees at their home addresses for cars used for business purposes – currently they see that as a supply of electricity to the employee not to the business which seems at odds to the treatment of petrol that an employee buys for which a VAT deduction can apply through the Mileage Rate calculation.
Source: centurionvat.com
