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<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>
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