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EN2026-09-30

How to prove your home charging was solely for the company car

HMRC allows tax-free reimbursement for company car home charging—but only if you can show the electricity was 'solely for the company car'. Here's what that means, and how to meet it without a prescribed meter or method.

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EN2026-08-19

Company car home charging in Ireland: what Revenue asks your employer to keep

Reimbursing home charging of an employer-provided vehicle can be paid free of tax — but Revenue attaches two conditions, and the second one is stated more plainly than anywhere in HMRC's guidance. What Tax and Duty Manual 05-01-01b actually says, and how the separate charge point exemption differs.

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EN2026-08-16

Salary sacrifice EV: what your employer can reimburse for home charging

A salary sacrifice EV is still a company car, so the s.239(2) exemption for reimbursed home charging applies exactly as it does to any other company car. What HMRC actually asks for, and the one condition that decides it.

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EN2026-08-16

Advisory Electricity Rate vs actual cost: which route fits your company car

From 1 June 2026 the advisory rate is 7p per mile for home charging and 15p for public charging. But a rate per mile and reimbursement of what the electricity actually cost are not two versions of the same thing — they cover different journeys.

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EN2026-08-15

Company car home charging in the UK: what your employer can reimburse tax-free

Electricity is not 'fuel' for the car fuel benefit charge, so reimbursing home charging of a company car is exempt under s.239(2) ITEPA 2003. What HMRC actually asks for, how it differs from the 7p advisory rate, and the one quote everyone attributes to the wrong source.

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EN2026-04-14

EV Charging Reimbursement: The Complete Guide for Fleet Managers

How to handle EV charging reimbursement across the US, UK, Germany and France. Manual tracking vs. automation.

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