NIM06431 - Class 1 NICs: Expenses and allowances: Electric Vehicles: Introduction
Background
Electric Vehicles (EVs) made available by an employer for private use by an employee are treated in the same way as a non-EV taxable car made available by an employer.
See EIM23900 and NIM166001 for car benefit issues relating to electric cars.
»Ê¹ÚÌåÓýapp electricity used to charge the EV is treated differently from traditional fuel. »Ê¹ÚÌåÓýapp tax legislation intends to treat electricity differently in order to encourage more environment friendly travel options.
For information specifically relating to charging an EV see NIM06440 onwards.