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The 5% VAT ruling: is public EV charging about to get 12% cheaper?

EV charging · by the Pricewatcher team · updated 16 July 2026

Every public EV charging price in Britain includes 20% VAT. Charge at home and you pay just 5% — one of the quieter reasons home charging is so much cheaper. In February 2026, a tax tribunal decided that difference may not be lawful for much of the public network. If the ruling stands, public charging prices could fall by roughly 12.5% overnight.

What was decided

On 27 February 2026, the First-tier Tribunal ruled that electricity supplied at public charge points can qualify for the reduced 5% VAT rate where supply to a customer at a given location stays under 1,000kWh a month — the long-standing “de minimis” threshold that treats small supplies like domestic ones. HMRC had insisted since 2021 that all public charging carries the standard 20% rate; the tribunal disagreed. The Treasury is reported to be assessing a cut to align public charging with the domestic rate — partly to soften the impact of the pay-per-mile levy proposed for 2028 (our explainer here).

What it would mean in real prices

VAT falling from 20% to 5% cuts a price by exactly 12.5% — if operators pass it through. Applied to real prices from our network data today:

Charging today atCurrent (20% VAT)At 5% VAT
Lamppost charger (cheapest boroughs)32.5p/kWh28.4p/kWh
Lamppost charger (typical)55p/kWh48.1p/kWh
Rapid DC (typical)74p/kWh64.8p/kWh
Ultra-rapid (upper end)92p/kWh80.5p/kWh

For a 60kWh charge on a typical rapid unit, that is about £5.50 back in your pocket — and it meaningfully shifts the petrol-versus-charging maths for drivers without home charging.

The caveats

  • It isn’t law yet. First-tier Tribunal decisions bind only the case at hand; HMRC can appeal, and an Upper Tribunal ruling would carry far more weight.
  • Pass-through isn’t automatic. Operators could pocket some of the difference — though public price transparency (every price we display is the advertised pay-as-you-go rate) makes quiet absorption harder.
  • The 1,000kWh threshold matters. Heavy commercial users at one site could still fall outside the reduced rate.

We display VAT-inclusive prices for every public charger we track, so if the rate changes you will see it here first — the moment operators reprice, our data follows. We will keep this page updated as the case progresses.

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