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1136708

	registered interest
	date	03/07/2019
	answering body	Treasury
	answering dept id	14
	answering dept short name	Treasury
	answering dept sort name	Treasury
	hansard heading	Electric Vehicles: Charging Points
	house id	1
	legislature	25259 pref label House of Commons
	question text	To ask the Chancellor of the Exchequer, when the electric vehicle charging infrastructure investment fund will open for applications.
	tabling member constituency	Ilford North
	tabling member printed	Wes Streeting
	uin	272896
	answer	answer is ministerial correction date of answer 08/07/2019 answer text <p>The Charging Infrastructure Investment Fund is a crucial step in accelerating the roll out of chargepoints and ensuring electric vehicle drivers have access to the right infrastructure. In February 2019, the Government entered into exclusive negotiations with a preferred bidder. We are in the final stages of negotiations and the fund is expected to begin investing shortly.</p> answering member constituency Newark answering member printed Robert Jenrick question first answered 08/07/2019 16:44:45 answering member 4320 label Biography information for Robert Jenrick
	tabling member	4504 label Biography information for Wes Streeting

1568039

	registered interest
	date	18/01/2023
	answering body	Treasury
	answering dept id	14
	answering dept short name	Treasury
	answering dept sort name	Treasury
	hansard heading	Electric Vehicles: Charging Points
	house id	1
	legislature	25259 pref label House of Commons
	question text	To ask the Chancellor of the Exchequer, if his Department will make an assessment of the potential merits of bringing the rate of VAT for public electric vehicle charging in line with the rate of charging at home.
	tabling member constituency	Bath
	tabling member printed	Wera Hobhouse
	uin	126758
	answer	answer is ministerial correction date of answer 25/01/2023 answer text <p>In order to keep costs down for families, the supply of electricity for domestic use, including charging an electric vehicle (EV) at home, attracts the reduced rate of VAT (five per cent). However, electricity supplied at EV charging points in public places is subject to the standard rate of VAT (twenty per cent).</p><p> </p><p>The Government has not specifically introduced a reduced rate for charging EVs at home. However, the practical challenges of differentiating between the electricity used at home for general domestic purposes, and electricity used to charge EVs currently mean that the reduced rate is effectively being applied to EV charging at home.</p><p> </p><p>Introducing a VAT relief for public EV charging to match the VAT treatment of domestic fuel and power would impose additional pressure on the public finances, to which VAT makes a significant contribution. VAT is the UK’s third largest tax forecast to raise £157 billion in 2022/23, helping to fund key spending priorities such as important public services, including the NHS, education and defence.</p><p> </p><p>The Government is committed to supporting the transition to zero emission vehicles to help the UK meet its net zero obligations. The Government has committed £2.5 billion since 2020 to support the transition to zero emission vehicles, which funds targeted vehicle incentives and the rollout of charging infrastructure.</p> answering member constituency Louth and Horncastle answering member printed Victoria Atkins question first answered 25/01/2023 16:51:51 answering member 4399 label Biography information for Victoria Atkins
	tabling member	4602 label Biography information for Wera Hobhouse

1687429

	registered interest
	date	05/02/2024
	answering body	Treasury
	answering dept id	14
	answering dept short name	Treasury
	answering dept sort name	Treasury
	hansard heading	Electric Vehicles: Charging Points
	house id	1
	legislature	25259 pref label House of Commons
	question text	To ask the Chancellor of the Exchequer, how much tax revenue is accrued from VAT on public charge points.
	tabling member constituency	Chelmsford
	tabling member printed	Vicky Ford
	uin	13055
	answer	answer is ministerial correction date of answer 09/02/2024 answer text <p>The information is not available. HM Revenue and Customs does not hold information on VAT revenue from specific products or services, including VAT on public electric vehicle charging points. This is because businesses are not required to provide figures at a product level within their VAT returns, as this would impose an excessive administrative burden.</p> answering member constituency Mid Worcestershire answering member printed Nigel Huddleston grouped question UIN 13056 question first answered 09/02/2024 11:36:29 answering member 4407 label Biography information for Nigel Huddleston
	tabling member	4674 label Biography information for Vicky Ford

1687430

	registered interest
	date	05/02/2024
	answering body	Treasury
	answering dept id	14
	answering dept short name	Treasury
	answering dept sort name	Treasury
	hansard heading	Electric Vehicles: Charging Points
	house id	1
	legislature	25259 pref label House of Commons
	question text	To ask the Chancellor of the Exchequer, how much tax revenue is accrued from VAT on public charge points in residential areas.
	tabling member constituency	Chelmsford
	tabling member printed	Vicky Ford
	uin	13056
	answer	answer is ministerial correction date of answer 09/02/2024 answer text <p>The information is not available. HM Revenue and Customs does not hold information on VAT revenue from specific products or services, including VAT on public electric vehicle charging points. This is because businesses are not required to provide figures at a product level within their VAT returns, as this would impose an excessive administrative burden.</p> answering member constituency Mid Worcestershire answering member printed Nigel Huddleston grouped question UIN 13055 question first answered 09/02/2024 11:36:29 answering member 4407 label Biography information for Nigel Huddleston
	tabling member	4674 label Biography information for Vicky Ford

1453317

	registered interest
	date	22/03/2022
	answering body	Treasury
	answering dept id	14
	answering dept short name	Treasury
	answering dept sort name	Treasury
	hansard heading	Electric Vehicles: Charging Points
	house id	1
	legislature	25259 pref label House of Commons
	question text	To ask the Chancellor of the Exchequer, if he will make an assessment of the compatibility of differing VAT rates for public and domestic charging of electric vehicles with the principle of VAT neutrality.
	tabling member constituency	South Basildon and East Thurrock
	tabling member printed	Stephen Metcalfe
	uin	144894
	answer	answer is ministerial correction date of answer 29/03/2022 answer text <p>In order to keep costs down for families, the supply of electricity for domestic use attracts the reduced rate of VAT (five per cent).</p><p> </p><p>Electricity supplied at EV charging points in public places is subject to the standard rate of VAT (twenty per cent). The Government has not specifically introduced a reduced rate for charging EVs at home. However, the practical challenges of differentiating between the electricity used at home for general domestic purposes, and electricity used to charge EVs currently mean that the reduced rate is effectively being applied to EV home-charging.</p><p> </p><p>Applying the reduced rate of VAT to electricity supplied at EV charging points in public places would come at a cost. VAT makes a significant contribution towards the public finances, raising around £130 billion in 2019/20, and helps fund the Government's priorities including the NHS, schools, and defence. Any loss in tax revenue would have to be balanced by a reduction in public spending, increased borrowing or increased taxation elsewhere.</p><p> </p><p>The Government has no current plans to review the current rate of VAT applied to EV charging.</p> answering member constituency Faversham and Mid Kent answering member printed Helen Whately question first answered 29/03/2022 10:31:10 answering member 4527 label Biography information for Helen Whately
	tabling member	4092 label Biography information for Stephen Metcalfe

1453318

	registered interest
	date	22/03/2022
	answering body	Treasury
	answering dept id	14
	answering dept short name	Treasury
	answering dept sort name	Treasury
	hansard heading	Electric Vehicles: Charging Points
	house id	1
	legislature	25259 pref label House of Commons
	question text	To ask the Chancellor of the Exchequer, with reference to Value Added Tax Act 1994 Schedule 7A, Group 1, Paragraph 5, on what basis some electric vehicle charging is taxed at a rate of 20 per cent VAT.
	tabling member constituency	South Basildon and East Thurrock
	tabling member printed	Stephen Metcalfe
	uin	144895
	answer	answer is ministerial correction date of answer 29/03/2022 answer text <p>The domestic use of fuel (including electricity that may be used to recharge vehicles) is subject to the reduced rate of VAT of 5%. As set out in Paragraph 5 of Schedule 1, where a supply to a person at their premises does not exceed 1000 kilowatt hours per month, this is deemed to be domestic use.</p><p> </p><p>However, for this provision to apply, the supply of electricity must be to a customer’s house or building. Where this is not the case (such as where a vehicle is recharged at a public charge point), the electricity is standard rated.</p><p> </p><p> </p><p>Further clarification can be found in HM Revenue and Customs Brief 7 (2021): VAT liability of charging of electric vehicles.</p> answering member constituency Faversham and Mid Kent answering member printed Helen Whately question first answered 29/03/2022 15:33:01 answering member 4527 label Biography information for Helen Whately
	tabling member	4092 label Biography information for Stephen Metcalfe

1271681

	registered interest
	date	16/12/2020
	answering body	Treasury
	answering dept id	14
	answering dept short name	Treasury
	answering dept sort name	Treasury
	hansard heading	Electric Vehicles: Charging Points
	house id	1
	legislature	25259 pref label House of Commons
	question text	To ask the Chancellor of the Exchequer, what assessment he has made of the potential merits of introducing a new annual investment allowance for electric vehicle infrastructure which would allow 100 per cent of investment costs for all electric vehicle infrastructure to be offset against corporation tax.
	tabling member constituency	Stevenage
	tabling member printed	Stephen McPartland
	uin	130720
	answer	answer is ministerial correction date of answer 11/01/2021 answer text A specific capital allowance is currently available to businesses investing in new equipment for electric vehicle charging points. This can provide a tax deduction of 100 per cent of the investment for the tax period in which it is incurred. It is available for qualifying expenditure for businesses chargeable to UK corporation tax until 31 March 2023, and those chargeable to income tax until 5 April 2023.<p> </p> answering member constituency Hereford and South Herefordshire answering member printed Jesse Norman question first answered 11/01/2021 13:18:59 answering member 3991 label Biography information for Jesse Norman
	tabling member	4093 label Biography information for Stephen McPartland

1612366

	registered interest
	date	19/04/2023
	answering body	Treasury
	answering dept id	14
	answering dept short name	Treasury
	answering dept sort name	Treasury
	hansard heading	Electric Vehicles: Charging Points
	house id	1
	legislature	25259 pref label House of Commons
	question text	To ask the Chancellor of the Exchequer, what assessment he has made of the potential merits of reducing the level of VAT applying to public EV Charging from 20 per cent to 5 per cent.
	tabling member constituency	North Down
	tabling member printed	Stephen Farry
	uin	181656
	answer	answer is ministerial correction date of answer 26/04/2023 answer text <p>Introducing a VAT relief for public EV charging would impose additional pressure on the public finances, to which VAT makes a significant contribution. Any reduction in tax paid is a reduction in the money available to support important public services, including the NHS, education and defence.</p><p> </p><p>Although there are no current plans to change the VAT treatment of electricity supplied at public EV charge points, the Government is committed to supporting the transition to zero emission vehicles to help the UK meet its net zero obligations. The Government has already spent over £2 billion to support the transition. This funding has focused on reducing barriers to the adoption of such vehicles, including offsetting their higher upfront cost and accelerating the rollout of chargepoint infrastructure.</p> answering member constituency Louth and Horncastle answering member printed Victoria Atkins question first answered 26/04/2023 08:03:06 answering member 4399 label Biography information for Victoria Atkins
	tabling member	4856 label Biography information for Stephen Farry

1339589

	registered interest
	date	23/06/2021
	answering body	Treasury
	answering dept id	14
	answering dept short name	Treasury
	answering dept sort name	Treasury
	hansard heading	Electric Vehicles: Charging Points
	house id	1
	legislature	25259 pref label House of Commons
	question text	To ask the Chancellor of the Exchequer, with reference to his oral contribution of 22 June 2021, Official Report, column 751, if he will place in the Library the evidential basis for his statement that the UK now has more rapid charging points per mile than any country in Europe other than Norway.
	tabling member constituency	Leeds West
	tabling member printed	Rachel Reeves
	uin	21198
	answer	answer is ministerial correction date of answer 28/06/2021 answer text <p>The Chancellor’s claim, made on 22 June 2021, is based on statistics provided by the European Alternative Fuels Observatory (<a href="http://www.eafo.eu/" target="_blank">www.eafo.eu</a>). Their statistics show that compared with mainland European countries the UK has more high-powered, or ‘fast’ (22kW+) chargepoints per 100km of highway than any other country, with the exception of Norway.</p><p> </p><p>When compared with all European countries (EU and EFTA), Iceland, which has a significantly smaller road network with only 13,034 km of road compared with 424,083km in the UK, also has more chargepoints per 100km than the UK. The Chancellor will issue a Ministerial Correction to correct the record in due course.</p> answering member constituency Saffron Walden answering member printed Kemi Badenoch question first answered 28/06/2021 16:16:46 answering member 4597 label Biography information for Kemi Badenoch
	tabling member	4031 label Biography information for Rachel Reeves

1423245

	registered interest
	date	18/02/2022
	answering body	Treasury
	answering dept id	14
	answering dept short name	Treasury
	answering dept sort name	Treasury
	hansard heading	Electric Vehicles: Charging Points
	house id	1
	legislature	25259 pref label House of Commons
	question text	To ask the Chancellor of the Exchequer, what assessment he made of the potential merit of equalising the VAT regime for (a) residential off-street parking and (b) public charging for electric vehicles.
	tabling member constituency	Glasgow North
	tabling member printed	Patrick Grady
	uin	125279
	answer	answer is ministerial correction date of answer 23/02/2022 answer text <p>The Government has no plans to review the current rate of VAT applied to electric vehicle (EV) charging.</p><p> </p><p>In order to keep costs down for families, the supply of electricity for domestic use, including charging electric vehicles at home, attracts the 5 per cent reduced rate of VAT. However, electricity supplied at EV charging points in public places is subject to the standard 20 per cent rate of VAT.</p><p>Expanding the existing relief would come at a cost. VAT makes a significant contribution towards the public finances, raising around £130 billion in 2019-20, and helps fund the Government's priorities including the NHS, schools, and defence. Any loss in tax revenue would have to be balanced by a reduction in public spending, increased borrowing, or increased taxation elsewhere.</p> answering member constituency South East Cambridgeshire answering member printed Lucy Frazer grouped question UIN 125280 question first answered 23/02/2022 17:06:34 answering member 4517 label Biography information for Lucy Frazer
	tabling member	4432 label Biography information for Patrick Grady