Car tax EV charger UK — installing a home EV charger brings tax benefits for company car drivers and salary sacrifice participants. Here is what you need to know about EV charger tax treatment in 2026.
Company Car: EV Charger Salary Sacrifice
Company car drivers who salary sacrifice an EV can also salary sacrifice a home EV charger installation. Both are treated as a benefit and subject to BIK tax. However, the benefit is low — a home EV charger valued at approximately £1,000 attracts BIK at the applicable rate (2% for EVs), making the annual tax charge very modest.
Employer-Provided EV Charger: P46 Form
If your employer provides and installs a home EV charger, this is a benefit provided to you as an employee. The employer must report this on the P46 form. The taxable value of the benefit is typically based on the cost to the employer, spread over the benefit period. Tax treatment follows standard employment benefit rules.
National Insurance Contributions on EV Charger Benefit
Employer-provided EV chargers also attract employer National Insurance Contributions (NIC) on the benefit value. For a company car driver with an EV, the NIC cost is small relative to the benefit — making home EV charger provision a tax-efficient employer investment in staff wellbeing.
Home Electricity Costs and Road Tax
While not strictly a road tax issue, company car drivers using a home EV charger for business travel can claim back the electricity cost as a business expense.HMRC guidance confirms that the reimbursed cost must reflect actual business miles driven — not total miles. This further improves the economics of EV company car usage.
Conclusion
Car tax EV charger UK: employer-provided home chargers attract modest BIK. Salary sacrifice makes it cost-effective. Factor home charging into your EV company car calculations. GOV.UK has full BIK guidance.