Revenue and Customs Brief 1 (2022): reviewing how to claim VAT when charging electric vehicles for business purposes

Published on: 07 January 2022

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Specialist Tax Regulatory Materials

Article summary

HMRC’s VAT Brief 1 (2022) announces a review of how VAT is reclaimed on the cost of charging electric vehicles that are used for business purposes and how to account for VAT on any private use.

Jurisdiction(s): England, Northern Ireland, Scotland and Wales

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