Renault Zoe ZE50 GT-Line Rapid Charge
I wonder which VAT rate I'll be charged for using my Electric Juice card on an Osprey rapid?Interesting. Sadly I do know something about VAT, at least enough to find the relevant legislation, which is VATA 1994 Sch 7A Group 1 para 5(g). It adds into the definition of domestic use:
"a supply of electricity to a person at any premises where the electricity (together with any other electricity provided to him at the premises by the same supplier) was not provided at a rate exceeding 1000 kilowatt hours a month."
Now, it's highly unlikely that you're being billed for more than 1000kwh a month, but Osprey are taking a ... bold ... interpretation of "at any premises". I suppose you could strictly say that the electricity was supplied to you at the premises where the charger is, but that's not what the section is there for. It's there to give small business premises the reduced rate, and to prevent there having to be arguments about whether running your business from home means you have to pay 20% on some of your electricity. Unless they have already put it to them and got an affirmative answer, I should have thought HMRC might take an interest in this once they see what they are doing.
As an Octopus energy customer, charging using the card applies the fee to my household electricity bill.