On February 26, 2026, the FTT ruled that the applicants EV charging model qualifies for a 5% reduced VAT rate, allowing public charging supplies under specific conditions to be treated as domestic use, challenging HMRC's standard rate application.
UK Tribunal Confirms 5% VAT Rate for Public EV Charging
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United Kingdom
Author: Ema Stamenković
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Content accuracy validation date:
17.03.2026
Content accuracy validation time:
11:13h
On February 26, 2026, the First-Tier Tribunal (FTT) published its ruling in a case. A UK social enterprise installing and operating community EV chargepoints, disputed the VAT rate on its public charging supplies. The decision, potentially appealable, is significant for the industry if upheld.
Facts and FTT Decision
The applicant initially charged the 20% standard VAT rate on electricity supplied via its charging points. In 2023, it claimed the 5% reduced rate should apply and sought repayment from HMRC, which HMRC accepted and refunded in September 2023.
The applicant then requested a formal ruling; in February 2024, HMRC decided the standard 20% rate applies to public EV charging points, leading to an appeal in March 2024. In June 2024, HMRC assessed the company to repay the refunded amount, claiming the repayment was erroneous.
This prompted the FTT appeal. The FTT's task was to interpret provisions and decide if electricity at public EV chargepoints qualifies for reduced-rate treatment. The dispute focused on three issues: where the electricity is supplied, how the consumption threshold is measured, and who receives the supply.
After examining facts, evidence, and provisions, the FTT ruled the applicants EV charging model qualifies for the 5% reduced VAT rate. It held that electricity supplied at a public charge point, not exceeding 1,000 kWh per customer per month at a specific location, can be treated as domestic use eligible for the reduced rate.
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