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Electric Vehicle Charging Point at employee's home

Electric Vehicle Charging Point installed at employee's home and the employee leaves

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Where an employee leaves employment, and the employer has paid fo the installation of an electric vehicle charging point at the employee's home, should the charging point be returned to the employer?

If the charging point is not returned to the employer, does a benefit inkind arise for the leaving employee?

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By paul.benny
25th Mar 2020 17:55

There's no taxable benefit on the installation if it's for a company car - see EIM23900. If the employee used his/her own car, there is a bik.

Whether the charging point should be returned or paid for is entirely a matter of agreement between the parties. If it's paid for, don't forget to account for VAT.

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