For businesses with EV car fleets or whose employees drive EV cars, many are beginning to encounter tax challenges – such as how they calculate the VAT element of business mileage claims or how the business claims back VAT, when HMRC’s policy is that no VAT is recoverable on home-charging because the electricity is supplied to the employee, not the business. Plug-in hybrid cars with a mixture of traditional fuel and electric charging add an additional level of complexity.
Source PwC
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