How does EV charging at work operate?

Employers can install electric vehicle chargepoints in staff car parks, fleet depots and other workplace parking areas.

How those chargers are used is up to the organisation. Workplace charging might be provided free to employees, partly subsidised or billed according to the amount of electricity used.

Is free EV charging at work taxable?

HMRC’s conditions include the charging facilities being provided at or near the workplace and being available generally to the employer’s employees, or generally to employees at that workplace.

The exemption can apply to a vehicle in which the employee is the driver or a passenger.

What is not covered by the workplace charging exemption?

HMRC states that the workplace charging exemption does not apply simply because an employer reimburses an employee for personal expenditure on charging away from the employer’s premises.

For example, reimbursing the cost of charging an employee’s vehicle at a motorway service station is not the same as providing exempt workplace charging facilities.

Company electric cars: HMRC advisory electricity rates

HMRC publishes advisory rates that employers can use when dealing with business mileage in company cars.

From 1 September 2026, HMRC publishes separate advisory electricity rates according to where a fully electric company car is charged.

Where a company car is charged at both home and public locations, HMRC allows the mileage to be apportioned on a fair and reasonable basis.

HMRC also says a higher amount than the advisory rate can be used where the actual cost per mile is higher and that higher cost can be demonstrated.

What if the employee uses their own electric car for work?

The mileage rules are different when an employee uses their own vehicle for qualifying business journeys.

For the 2026 to 2027 tax year, HMRC’s approved mileage amount for cars and goods vehicles is:

These approved mileage rates apply to cars and goods vehicles; they are not an EV electricity tariff.

How much does workplace EV charging cost?

There is no standard UK workplace charging price.

The employer decides whether charging is free, subsidised or charged to employees, subject to any applicable tax, employment and commercial considerations.

Where charging is billed by energy used, the basic calculation is straightforward.

For example, if an employee buys 30 kWh at a workplace charging price of 25p/kWh:

30 × £0.25 = £7.50.

If the employer provides the same electricity free of charge, the employee’s direct charging cost is £0, subject to the workplace charging arrangement meeting the relevant conditions.

Is workplace charging cheaper than public charging?

It can be, particularly where an employer provides charging free or below commercial public-charging prices.

But there is no rule requiring workplace charging to be cheaper than public charging.

Employers can choose their own approach to recovering electricity and chargepoint operating costs.

See our Public EV Charging Costs UK guide for public charging pricing.

How much can an employee charge during a working day?

This depends on the chargepoint power, how long the vehicle remains connected and the charging capability of the vehicle itself.

For example, a 7 kW charger operating at its full rated output for eight hours has a theoretical charger output of:

Actual energy delivered can be lower because the vehicle may finish charging earlier, reduce its charging rate or be subject to workplace load management.

Use the EV Charging Time Calculator to estimate a charging session.

Workplace Charging Scheme grant

The Workplace Charging Scheme is open to eligible businesses, charities, public-sector organisations and certain small accommodation businesses.

The workplace must have suitable off-road parking associated with the premises, and applicants must meet the full scheme eligibility requirements.

What does the Workplace Charging Scheme pay for?

The scheme supports eligible costs associated with purchasing and installing workplace chargepoint sockets.

The grant is a contribution rather than a guarantee that an installation will cost only £500 per socket.

Actual workplace installation costs can also depend on electrical capacity, cable routes, groundworks, distribution equipment, load management and the number and type of chargepoints being installed.

What should a business consider before installing workplace chargers?

Should workplace charging be free?

There is no single arrangement that fits every organisation.

Free charging is simple for employees but transfers the electricity and operating cost to the employer.

Paid charging can recover some or all of the electricity cost but requires metering, billing and administration.

Some employers choose a subsidised rate, provide a free allowance or charge different user groups in different ways.

Can employees use workplace chargers for personal cars?

Yes, employers can provide facilities for employee vehicles as well as fleet vehicles.

The HMRC workplace charging exemption specifically covers qualifying facilities for batteries of vehicles in which the employee is either the driver or a passenger, subject to the conditions of the exemption.

Does free workplace charging cover plug-in hybrids?

HMRC’s workplace charging exemption covers qualifying charging of both fully electric and plug-in hybrid vehicles.

That does not mean all tax rules applying to fully electric and hybrid company cars are identical in other situations.

Workplace charging vs home charging

Tax information: important limitation