What VAT rate will apply to public EV charging after the tribunal ruling?

The ruling sets the VAT rate for public EV charging at 5% instead of the current 20%.

When did the UK tax tribunal rule on the VAT rate for public EV charging?

The tribunal decision was made on 27 February 2026.

Has HMRC adopted the tribunal ruling yet?

No, the decision has not yet been adopted by HMRC.

What issue does the VAT reduction aim to address?

It aims to correct the imbalance where drivers without home chargers pay higher VAT, known as the "pavement tax".

Shared charging will help electrify fleets not just VAT cut

Government appeals VAT ruling on public charge points

Electrifying · about 18 hours ago

The UK Treasury has appealed a tax tribunal decision that ruled public electric vehicle charge points should be subject to 5% VAT. The tribunal had determined that public charge points fall within the domestic electricity supply VAT cut, but the government is contesting this. The appeal was lodged within the 56‑day deadline.

UK Travel Co. Can Challenge VAT Credit Adjustment

Law360 · 6 days ago

A UK court decision allows a travel agency to contest HM Revenue & Customs’ trimming of its VAT credit by approximately £187,000. The ruling spiked the tax authority’s bid for an early end to the case, giving the agency the right to pursue a full challenge. The case highlights the importance of monitoring HMRC adjustments and the potential for judicial review.

Colchester college wins Court of Appeal VAT fight

FE Week · 19 days ago

The Court of Appeal has ruled in favour of Colchester Institute in a VAT dispute with HMRC, allowing the college to reclaim VAT on pre‑2010 capital projects. The decision could extend to an estimated 20‑30 other colleges and raises uncertainty for charities that may lose VAT discounts. The ruling centres on the Lennartz mechanism, which HMRC had withdrawn in 2010.

UK College Wins VAT Dispute Over Tax Status Of Funding

Law360 · 26 days ago

A London court ruled that a technical college receiving free courses funded by the UK government must treat the funding as consideration for its taxable supply of services, making it subject to VAT that can be recovered from HMRC. The decision clarifies the tax treatment of government funding for educational services. The ruling was issued on March 27, 2026.

Cross-Border Services and VAT: Start with Place of Supply

The VAT Team · 26 days ago

The article explains how place of supply rules determine VAT treatment for cross‑border services, outlining B2B and B2C rules, land‑related exceptions, and the importance of identifying place of supply to avoid compliance issues. It also highlights that UK VAT applies if the place of supply is the UK, and that non‑established businesses face a nil registration threshold.

Simplified Customs Declaration Process - Introduction

GOV.UK · 28 days ago

The UK government’s Simplified Customs Declaration Process (SCDP) offers a two‑stage electronic declaration method that reduces border controls for authorised traders. Importers must be pre‑authorised, hold an EORI number, and submit a supplementary declaration within ten calendar days of the reporting period’s end, keeping records for four years.