AS HMRC doesn’t see electricity as a fuel, there is currently no fuel benefit charge for electric vehicles.
But, what if your boss allows you to top up the battery of your electric or plug-in hybrid vehicle at work, could this fall under car fuel benefit charge?
No, but it does give rise to benefit-in-kind for tax and National Insurance contributions.
Consider it to be a ‘trivial benefit’, well then your employer can apply to HMRC for an agreement to exclude the benefit from reporting grounds.
This is a developing area and the Government is keeping the tax rules under review to ensure that they remain effective in promoting the take up of cleaner cars.
Still, this is far, far better than paying the fuel benefit charge for a petrol or diesel company car. Click here for the 2014/14 car fuel benefit charges.