The temporary 0% VAT rate taking effect on 1 October 2026 applies to qualifying domestic electricity supplies in Great Britain—not to electricity sold at public EV charge points. HMRC’s current published position is that public charging remains subject to the 20% standard rate. The domestic measure ends on 31 March 2027; qualifying electricity supplies in Northern Ireland remain at 5%.
What changes on 1 October 2026?
HMRC’s VAT Notice 701/19, updated on 8 September 2026, says qualifying domestic electricity supplies in Great Britain will temporarily have a 0% VAT rate from 1 October 2026 through 31 March 2027. The measure does not change which supplies qualify for relief.
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This is not a general VAT cut for EV charging. HMRC continues to classify electricity supplied at public-place charge points as standard-rated. A Treasury answer on 7 September 2026 states that public EV charging is taxed at 20%.
| Supply | VAT rate | Where and when |
|---|---|---|
| Qualifying domestic electricity | 0% | Great Britain, 1 October 2026 to 31 March 2027 |
| Qualifying domestic electricity | 5% | Northern Ireland; the temporary Great Britain measure does not apply |
| Electricity supplied at public EV charge points | 20% under HMRC’s current published position | Public charging; HMRC classifies it as standard-rated |
The comparison is between VAT rates on electricity supplies, not a fixed difference in what drivers pay per kilowatt-hour. Total prices also depend on tariffs and other costs, and the cited official sources do not establish equivalent prices or how much of a tax change would be passed through to customers.
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Does the 0% rate apply to charging an EV at home?
The temporary rate concerns qualifying domestic electricity supplies generally; it was not introduced specifically for EV charging. In a 15 June 2026 written answer, the Treasury said domestic electricity receives favourable treatment because suppliers cannot readily separate electricity used to charge a vehicle from other household consumption. The supply must still meet the applicable domestic-use rules in HMRC’s notice; having a home charger alone does not make a supply eligible.
The same practical distinction applies to public charging: HMRC treats electricity supplied at public charge points as standard-rated, rather than as part of a household’s domestic electricity supply.
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Why is public charging taxed differently?
The Treasury has said that the 20% standard rate applies to most goods and services, while domestic energy has received a lower rate. Its 15 June 2026 answer said public charging’s standard-rate treatment aligns with petrol, diesel and other non-domestic electricity. That is the Government’s stated rationale, not a finding that public and home charging cost the same before VAT.
The House of Lords Environment and Climate Change Committee took a different policy view in its 2024 report, EV strategy: rapid recharge needed. It recommended that the Government explore reducing public charging VAT from 20% to 5%, and model the resulting revenue loss and possible ways to recover it. This was a recommendation for the Government to consider, not a change in the law or an announced commitment.
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What is the legal dispute about public charge points?
In May 2026, HMRC published Revenue and Customs Brief 4 (2026) following a First-tier Tribunal decision in Charge My Street Limited v Commissioners for HMRC (TC/2024/01983). The Tribunal interpreted a statutory reduced-rate provision as covering certain electricity supplies to an identified person at identifiable premises, where the total supplied did not exceed 1,000 kWh in a calendar month. It found that the recipient did not need to own or control the premises and that premises did not have to be buildings, meaning public car parks could potentially fall within the provision.
That ruling does not establish a blanket reduced rate for all public charging. HMRC said it had sought permission to appeal and maintained its policy that public charge-point electricity is standard-rated. The cited official material does not establish the outcome of any later appeal or a final judicial resolution, so the Tribunal’s decision should not be treated as settled general treatment.
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- CONTROL FROM YOUR PHONE: A stronger built-in antenna keeps the charger online even in a garage or basement. Use the free app to start and stop charging, set the charging speed (6-48A), get reminders, and track how much energy and money each charge uses. Requires a 2.4 GHz home WiFi network.
- SAFETY-CERTIFIED & WEATHERPROOF: Independently tested and certified (UL, ETL, FCC, Energy Star). A fully sealed IP66 / NEMA 4 housing stands up to rain, snow, heat and dust indoors or out, and internal steel shielding protects the electronics for years of reliable use.
- GLOW-IN-THE-DARK HOLSTER: The included high-visibility holster glows in the dark so you can find and dock the plug easily at night. Holds the connector securely when not in use.
What has the Government promised to review?
In a written answer dated 7 September 2026, the Treasury said the Government was undertaking a comprehensive review of public charging costs. It said the review would consider energy prices, wider cost contributors and options for lowering costs for consumers. The answer does not give the review’s conclusions or confirm that it will result in a VAT change.
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1Scan for outdated or missing drivers - takes under a minute2Clear out junk files and repair common Windows errors3Fix the driver behind crashes, sound loss and screen glitchesA separate written answer on 28 April 2026 addressed whether the review would consider the VAT difference between public and domestic EV charging. The cited material does not establish a final policy decision to equalise the rates.
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What the tax change means for drivers
- If you charge at home: the temporary 0% rate applies to qualifying domestic electricity supplies in Great Britain during the stated period. It does not create a separate EV-specific rate.
- If you use public charge points: HMRC’s current published position remains that the electricity is standard-rated at 20%.
- If you are in Northern Ireland: qualifying electricity remains at 5%; the temporary Great Britain zero rate does not apply.
- When comparing costs: do not infer a fixed pence-per-kWh saving from the VAT rates alone. The sources do not compare actual tariffs, network costs or tax pass-through.
The headline’s “renewed plea” is not attributed by the cited official material to a named person or organisation. The Lords committee made an earlier recommendation, but that does not establish that it is the source of the specific appeal referred to in the headline.
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