VAT and public electric vehicle charge points
HMRC has published Revenue and Customs Brief 4 (2026) following the decision of the First-tier Tribunal (FTT) in Charge My Street Ltd v HMRC [2026] UKFTT 318 (TC). The case concerns the VAT treatment of supplying electricity at electric vehicle charge points in public locations.
The FTT found in favour of the taxpayer. The FTT concluded that VAT legislation that deems supplies of electricity not exceeding 1,000 kWh a month to a person at any premises to be for domestic use is not confined to premises owned or controlled by the recipient, nor to premises which are buildings.
HMRC has applied for permission to appeal the FTT’s decision. The Brief explains that, pending the outcome, HMRC’s position remains that charging electric vehicles at public charge points is standard rated for VAT.
Making Tax Digital for income tax
HMRC has announced that the Making Tax Digital for income tax online service will be unavailable between 5pm on Friday, 12 June 2026 and 1pm on Tuesday, 16 June 2026.
Plastic packaging tax consultation
HMRC is consulting on a proposed change to the rules for the plastic packaging tax that would mandate third-party certification for mechanically recycled plastic in packaging. The government says that the change is necessary to “mitigate the risk of fraudulent or erroneous claims of recycled plastic content in packaging, standardise evidentiary requirements, strengthen compliance activity and ensure alignment with wider PPT changes”.
The consultation will end on 10 August 2026. If you have feedback that could contribute to ICAEW’s response to the consultation, please email Ed Saltmarsh by 10 July 2026.
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