What is the VAT rate on electricity and EV charging?

Charging at home

HMRC’s VAT notice treats electricity supplied to a dwelling as domestic use. On 21 July 2026 the government announced a temporary zero rate of VAT for domestic electricity in Great Britain, covering England, Scotland and Wales, from 1 October 2026 to 31 March 2027. The Treasury made the order on 7 September 2026, and it applies to supplies made in that period.

In Northern Ireland, qualifying electricity stays at the reduced rate of 5%. The notice gives the zero rate for that period, so check GOV.UK nearer 31 March 2027 for what follows.

Charging at a public charge point

HMRC’s notice says recharging an electric vehicle at a public charge point is always standard-rated for VAT, because those supplies are made in places such as car parks, petrol stations and on-street parking rather than to a person’s house. Standard rate is 20%.

Why that position is disputed

In a case brought by Charge My Street Limited, the First-tier Tribunal held that the reduced-rate rule covers supplies of electricity to an identified person at any identifiable premises, up to 1,000 kWh in a calendar month, and that the premises need not be buildings, so places such as public car parks may be included. HMRC published Revenue and Customs Brief 4 (2026) on 12 May 2026. It says HMRC has applied for permission to appeal, and that its position remains that charging at public charge points is standard-rated.

Until that is resolved HMRC’s published position stays as it is. The outcome could change how public charging is taxed.