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If your employees own EVs or if your business relies on a fleet of EVs, then your best bet would be to invest in an EV charging station. Businesses that provide EV charging support are more likely to build a better brand image that helps attract new talent and customers. They can also reap the benefits of workplace EV chargers via taxable benefits thanks to His Majesty’s Revenue and Customs (HMRC) Benefits in Kind (BIKs).
EV charging stations can be a convenient way for your employees to recharge their EVs during the daytime while they are safely parked. These types of investments also count towards sustainability initiatives that work in favour of the brand image of your business, since modern customers are more likely to support brands that care about the environment and sustainability.
Read on for a detailed practical guide for UK employers on whether workplace EV charging is a taxable benefit in 2025, policies and record keeping of EV charging stations in the current business and economic environment, and whether you should still invest in modern EV infrastructure:
The Workplace Charging Scheme (WCS) is funded by the Government’s Office for Zero Emissions Vehicles (OZEV) to provide financial support to businesses looking to install commercial EV charging stations.
The scheme was introduced in 2016 and was meant to be effective through 2025. Fortunately, the scheme was extended to March 2026, meaning that businesses still have a chance to use this scheme to install EV infrastructure without breaking the bank.
Under this scheme, workplaces can claim 75% of the total cost of installation, up to a maximum of £350 per socket installed, and a maximum of 40 sockets across all sites for each workplace.
One of the biggest achievements of this scheme is that it was made available for all types of businesses in the UK; however, with a few reasonable conditions to be eligible:
In addition to that, the business would also need a legitimate reason for investing in an EV infrastructure, which includes:
Under this scheme, multiple types of EVs are eligible, which include motorcycles, mopeds, vans, taxis, and trucks. It is important to note, however, that the government ultimately decides the eligibility of the EV, but as of 2025, several types of EVs are fully supported, making this an effective scheme.
Keep in mind that you will not be able to claim a benefit for any existing EV charging points, since the grant is only available for new installations that are fitted only by OZEV-approved installers.
Due to technical reasons, the standard 3-pin sockets are not eligible for the WCS fund. The EV chargers must provide a minimum of 3 kW power and be able to accommodate multiple EVs simultaneously.
The short answer is, yes. Workplace EV charging is still a viable taxable benefit in 2025. There are a few conditions that every business owner seeking the WCS grant should keep in mind. As per HMRC exemptions that were introduced in April 2018, if employers provide charging facilities at or near the workplace and make them available to all employees, the benefit would not be taxable.
However, if charging is offered as part of a flexible remuneration package, such as a conditional or exclusive perk, then it may be taxable.
So, in summary:
The WCS is an excellent initiative that can help businesses boost their image and footfall without breaking the bank. However, for this scheme to be effective and to get the most benefit out of EV charging tax structures, business owners must devise sustainable and long-term policies that deal with how the staff and visitors can interact with the EV infrastructure.
For staff, the business should ideally provide full access to all employees, whether full-time or part-time. By avoiding restrictions on select groups, the business can enhance its overall workplace culture, brand image, and foster an equal working environment.
The location of the chargers must also be considered. Business owners must ensure that the chargers are located at or near the workplace to meet HMRC’s regulations. For maximum tax and intangible benefits, owners must not tie or link these benefits to exclusive employee benefit schemes or salary packages.
On the other hand, businesses can also strengthen their business and push their brand’s sustainability initiatives publicly by developing strong visitor policies for charging stations. For example, the charging infrastructure in this case can be used as a commercial service or a free amenity for all visitors. However, since this is not directly an employee benefit or regulated HMRC BIK, separate VAT or accounting policies may apply.
Thanks to HMRC’s BIK initiatives for businesses, business owners can rest easy that they are in full compliance with EV charging tax practices and employee benefit policies since the use of the infrastructure is exempted from tax. However, even then, business owners should properly document all interactions so that they have proper records in case of compliance evidence.
The focus should be on policy documents that define eligibility, location, access terms, and free vs paid usage of the infrastructure. Business owners should also highlight maintenance and responsibilities for the EV infrastructure for added coverage.
The people tasked with maintaining the infrastructure will also need to be responsible for maintaining usage logs that broadly track usage to confirm the general availability of the amenity. For example, a logbook for usage statistics across departments can be useful for both compliance and studying the usage of the infrastructure within the company.
Businesses must also maintain a reimbursement record, especially if they offer home or public charging. This is to ensure that the costs of the amenity align perfectly with HMRC’s provided electricity rates. As of Sept 2025, the Advisory Electric Rate (AER) rates are 8p/mile for home charging and 14p/mile for public charging.
The best practice would be to promote and reimburse business miles and to avoid private use for better transparency and coverage. We recommend maintaining a thorough audit trail that includes invoices, payroll adjustments, P11D exemptions, and communications that confirm tax-free treatment.
Companies can also opt for professional consulting services if they have more complex packages or plan to fit HMRC BIKs to their current internal organisational structure. Consulting professionals like Calder Electrical can help businesses figure out the best way to integrate the benefits via salary packages, charging card schemes, and more.
The goal of every business using an EV infrastructure is to cater to all the EVs coming in and out of the business. This means that owners must keep in mind the different types of chargers/adapters on site.
In many cases, the wall-mounted Type 2 charger with a 7kW rate of power would prove to be the most ideal. This charger is compatible with almost all the top-rated EVs in the market and, depending on the model and battery size, can charge one fully in around 3 to 7 hours, perfect for employees and utilising the HMRC BIK to the fullest.
Owners can also go for a faster 22kW charger or a “rapid/super charger” if they have the real estate and budget for it. The benefit of wall-mounted chargers is that they are typically cheaper to install than standing chargers, which, although they are classics, usually have a higher installation cost, not to mention the additional space that they require.
Accessibility is also key for full utilisation. This is why owners must consider access requirements, such as using a key or RFID card to allow only authorised individuals to use the service or to place the chargers conveniently for everyone, including visitors.
There are two primary costs of workplace EV chargers:
A Type 2 7kW unit would generally cost around £1,500, after the WCS Grant has been applied. Similarly, a 22kW system would cost around £2,500 to £5,000, including the WCS Grant, while a rapid charging installation may go up to £35,000.
We highly recommend that you opt for professional installation, such as from Calder Electrical, if you wish to fully utilise the HMRC BIK and secure your investment for the long term.
This highly depends on the type of business, its size, and the footfall of employees, customers, and visitors. Businesses would benefit if they opted for an audit that covers factors that include the number of electric cars, the type of chargers most frequented at the charging site, the available space, accessibility, special privileges, and the budget for the installation.
The audit will also include detailed information about employee behaviours that would highlight the overall usage of the EV infrastructure at the workplace. For example, employees who have a home electric car charging point and live nearby will probably not charge at work and opt to just charge at home. However, employees with no charging unit on their premises and a longer commute will make use of the office charging stations. These people are most likely to frequent the charging station and take advantage of the HMRC BIK.
If your business has its own fleet of EVs, then the charging requirements need to be considered, in addition to planning forward for future needs and requirements.
Faster is not always better. Many business owners make the mistake of thinking that a faster charger would benefit them the most since the EVs will take less time to charge. However, the statistics hint towards a different fact.
The speed of charging depends on the overall electricity allowance of the premises. Think of the total electricity allowance as a reservoir with small tributaries that lead up to the charging ports.
Since there is a finite amount of electricity, the flow will depend on the combination of chargers installed. For example, if you install only rapid chargers, then there is a high likelihood that not every rapid charger will get the same flow and therefore the same output, diminishing the charging rate for all chargers.
Typically, a 7kW charge point will provide an EV with up to 5 miles of charge in 10 minutes. A rapid 150kW charger, on the other hand, would give around 100 miles in the same time.
The best way to go about the flow rate problem is to first figure out the requirement for the number of EV chargers. The speed will then be determined by the number and type of electric vehicles used.
For most businesses, a combination of rapid chargers and typical 7KW chargers is the best way to go. Since the EVs that need immediate and fast charging would be able to utilise the rapid chargers, while employees spending half of their day at the office would get by easily with the slow chargers.
Keep in mind that rapid chargers also rapidly rack up the cost of the installation. A 7kW charger capable of charging two EVs at the same time would cost around £4,000, whereas a 150kW unit would cost upwards of £100,000.
By opting for professional services, like those from Calder Electrical, business owners can not only figure out the best combination of chargers but also conduct an audit for the premises that can provide them with greater and useful insight.
At Calder Electrical, we can install EV chargers for domestic and commercial premises in line with the current regulations and can offer a government incentive to reduce the installation costs. We are authorised and registered OZEV installers, and our charge points come with a 3-year warranty.
If you own an EV or are planning to buy one, you will want to maximise recharge times and efficiency by installing an OZEV-approved charger in your home. Our team can visit you and survey your house to help determine your needs and requirements.
There are various EV chargers currently on the market, and it can be a little confusing to choose the best one for your home. We will take out the hassle and provide you with the most suitable and affordable option, ranging from the standard systems to the smart ones that are becoming increasingly popular.
Similarly, if you have a business that is looking to help employees or customers/clients charge their EVs at the workplace, you may contact us right away. We offer all kinds of different options to choose from, such as wall-mounted to freestanding pedestal units, and from fast charging to rapid charging units.
Depending on the size and demand of the premises, our experts will help assess the best solution for your business’s needs.
We can also offer a PAYG (Pay as you go) charging system and token-fed chargers with features focused on both the user and operator. This is something a lot of businesses are looking at currently as the market for EV cars and chargers increases year on year.
Contact us here or call us at 0800 612 3001 for a quick consultation with our leading industry experts and more information on workplace EV charging being a taxable benefit in 2025.
