Charging electric company owned vehicles

I promised in my article – ‘Best thing since sliced bread?’ (Taxation 19 October 2023) – on electric company owned vehicles and the use of salary sacrifice to write a separate note on the tax position in regard to the charging of these and the tax issues arising.

In that article I mentioned that the fleet and human resources publications were flooded with the articles about the electric car and the supplying of these via a salary sacrifice arrangement. Sadly this is not the case when it comes to how employers can supply or reimburse the costs met by employees in charging a company owned vehicle. I do have the feeling that given the complexities this area is largely glossed over.

The position is however straightforward in certain situations so let us deal with these first before moving on to consider some of the...