Income Tax (Earnings and Pensions) Act 2003 section 237A

Vehicle-battery charging

Section 237A provides an income tax exemption for the provision of electric vehicle battery charging facilities at or near an employee's workplace, aimed at encouraging employers to support the use of electric and plug-in hybrid vehicles.

• No income tax liability arises when an employer provides vehicle battery charging facilities at or near the workplace, including for employees who use a vehicle as a passenger
• The exemption only applies if the charging facilities are made available generally to all of the employer's employees at that particular workplace
• The term "facilities" includes electricity but does not include workplace parking provision
• The exemption covers vehicles that are not taxable company cars or taxable company vans — essentially personal electric or plug-in hybrid vehicles used by employees