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Hi,

As a soon-to-be BEV owner, and director of a small company, I've started wondering about getting a charge point installed at work. I have one employee who already has a BEV.

Anyone done this? Does anyone know what are the costs/implications for the company, and the user would be (benefit-in-kind etc?). The location is not suitable as a publicly accessible charger as it could only be sited in an employee car park (assuming land-lord's permission etc).

Cheers!
 

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I think there was an update to this, but according to HMRC as electricity is not a fuel there is no benefit in kind tax due to the employee.
That isn't quite right. The fact that electricity for EVs is "not a fuel" doesn't mean that it's inherently not taxable, merely that it doesn't fall into the special category (car fuel benefit) that taxes fuels in a special fashion.

For company cars, the use of a workplace chargepoint is considered included in the BIK that you are already paying on the car's value.

For workplace charging of employee-owned cars, it was previously "just an ordinary benefit", therefore taxable like any other benefit (ie. on the cost of providing it, rather than the arcane rules applicable to car fuel), and potentially "de minimis" for occasional use.

However, in last year's budget speech, it was announced that from April 2018 workplace charging of employee-owned cars would become exempt from BIK. Unfortunately, they screwed up and failed to put the relevant provisions in the finance act implementing the budget. We have since been promised that a retrospective provision will go in the next act so that it still is exempt from April '18, but AFAIK that still hasn't yet been published so there's a slight uncertainty over exactly what the rules are. Info here.

Meantime, in classic one-hand-doesn't-know-what-the-other's-doing fashion, the OLEV grants for workplace charging only cover expensive equipment with the means for recording the amount of usage - which would have been sensible if employers were needing to account for usage, but now means that it's probably more expensive to get grant-assisted equipment rather than a basic chargepoint without the grant.

You can claim 100% first year allowance on charging equipment installation - but that's normally only relevant for larger companies who have used up their annual investment allowance (if you haven't used it up, you can get the 100% allowance for any kind of plant/equipment).
 
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