Following an announcement at Autumn Budget 2017,HMRC has published draft updates to the Employment Income Manual for the changes expected to be made to the ITEPA 2003 by Finance Bill 2019. Under the proposed changes, from 6 April 2018 there will be no benefit in kind charge on electricity provided by employers at workplace charging points for charging employees’ electric (or hybrid) cars. The technical consultation considers:
the provision of workplace charging facilities;
which vehicles the exemption covers; and
the qualifying conditions of the exemption.
The consultation closes on 5 July 2018, with the finalised guidance being published in the Employment Income Manual following royal assent of Finance Bill 2019.
Following an announcement at Autumn Budget 2017,HMRC has published draft updates to the Employment Income Manual for the changes expected to be made to the ITEPA 2003 by Finance Bill 2019. Under the proposed changes, from 6 April 2018 there will be no benefit in kind charge on electricity provided by employers at workplace charging points for charging employees’ electric (or hybrid) cars. The technical consultation considers:
the provision of workplace charging facilities;
which vehicles the exemption covers; and
the qualifying conditions of the exemption.
The consultation closes on 5 July 2018, with the finalised guidance being published in the Employment Income Manual following royal assent of Finance Bill 2019.
