HMRC consultation on benefits exemption for workplace charging facilities

HMRC are consulting on the tax exemption which will apply from 6 April 2018 on workplace electric charging facilities used by employees.

Harrogate: 01423 524322 - mail@howardmatthews.co.uk :: Leeds: 0113 2862663 - darren@howardmatthews.co.uk

HMRC are consulting on the tax exemption which will apply from 6 April 2018 on workplace electric charging facilities used by employees.

It was announced in the Autumn Budget 2017 that the government intends to implement an exemption for the benefit of electricity provided by an employer, at the workplace, to charge electric or plug-in hybrid vehicles. The necessary legislation will be included in the Finance Bill later this year and its effect will be made retrospective to 6 April 2018.

This means that there is no need for employers to report the value of electricity provided for the workplace charging of employees’ vehicles from that date.

This consultation seeks comments on workplace charging tax exemptions for electric and plug-in hybrid vehicles.

This guidance will be of interest to employers that pay taxable benefits to employees and provide electric charging points for employee use and the provision of workplace charging facilities, which vehicles the exemption covers and the qualifying conditions of the exemption.

Internet link: GOV.UK consultations/draft guidance

Xero - Certified Advisor Sage logo
About us

Established in 1985 we moved from Wetherby to Harrogate in 1995. Howard Matthews Partnership is now one of the leading firms in Harrogate and is highly respected in the business community.

Learn more

Contact Details

Please call:
01423 524322

Howard Matthews Partnership, Queensgate House, 23 North Park Road, Harrogate, North Yorkshire HG1 5PD

Home | Contact us | Site map | Accessibility | Disclaimer | Help |

© 2020 Howard Matthews Partnership. All rights reserved. powered by totalSOLUTION
Harrogate Office : Howard Matthews Partnership, Queensgate House, 23 North Park Road, Harrogate, North Yorkshire HG1 5PD
Leeds Office : Howard Matthews Partnership, Lidgett House, 56 Lidgett Lane, Garforth, Leeds LS25 1LL

We use cookies on this website, you can find more information about cookies here.
ICAEW - The Institute of Chartered Accountants in England & Wales CIOT - Chartered Tax Advisors