In the UK, the Charging of Electric Vehicles is either due to Standard or Reduced VAT rate.
- Standard VAT rate: Supplies of electric vehicle charging through charging points in public places. There is no exemption or relief that reduces the rate of VAT charged.
- Reduced VAT rate: Supplies of small quantities of electricity, known as ‘de minimis’. The de minimis provision only applies if the supply of electricity is all of the following:
- ongoing
- to a person’s house or building
- less than 1,000 kilowatt hours a month
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