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Coventry City Council is leading a new project to investigate the implementation of dynamic wireless charging solutions for electric vehicles, including HGVs.

The system would allow compatible vehicles to charge up as they drive along a specific section of road.

The study, which is funded through the Ofgem Network Innovation Allowance (NIA) mechanism, will consist of research and data modelling to assess feasibility for implementing the system in the UK and the potential for the first real-world demonstrator.

Environmental consultancy Ricardo will be supporting the project, working alongside electricity distribution network operator, Western Power Distribution (WPD).

Denis Naberezhnykh, technical director at Ricardo, said: “This technology allows electric vehicles to charge their batteries or be powered directly, while being driven, and would allow vehicles with demanding duty cycles to switch from petrol or diesel to being electric.

This could be a game-changer as the automotive industry looks for ways to reduce its dependency on fossil fuels and indicates just how important this project is.”

Ricardo will undertake the project management and technical review of the project activities and outputs on behalf of WPD, utilising its experience in the field and providing an additional level of technical expertise and quality assurance.

Other partners involved in the 11-month study includine: Cenex; Coventry University; Hubject; Midlands Connect; National Express; Transport for West Midlands; and Electreon.

Steven Pinkerton-Clark, WPD’s innovation & low carbon network engineer, added: “This project will assess the technology’s potential to support decarbonisation of transport and meeting UK Net Zero targets.

“The study will look at developing an understanding of how this technology can be connected to the electricity network and aims to minimise network reinforcement costs, while enabling the connection of low carbon technologies to benefit our customers.”

The results will assess the electrical impact and requirements of the technology on the distribution network, look at the feasibility of dynamic wireless charging and help forecast the uptake in Coventry and throughout the UK.

The study will also look at specific opportunities for a future demonstrator to be implemented in Coventry to demonstrate the real-world operation of the technology and how to address potential challenges.  By Graham Hill thanks to Fleet News

New research has highlighted how temperature and state of charge (SoC) impacts the degradation of lithium-ion (li-ion) batteries used in electric vehicles (EVs).

The research by Altelium, an EV battery warranty provider, investigated calendar degradation of li-ion batteries – which is caused by chemical deterioration of batteries when they are not in use, especially when parked.

The data found the ideal conditions for improving overall battery life is charging the battery once it hits the 10% level and recharge to 80%, instead of allowing the battery to drain to empty or zero and recharging to 100%.

The research also highlighted that high-level SoC between 70-80% as the ‘worst’ position in which a car should be left parked at, as it could cause greater calendar ageing.

EV batteries stored at 70-80% could lose up to four to eight per cent of capacity to hold charge at the end of one year, when compared to the ‘best condition’ observed – when the battery is completely discharged, the research found.

Dr. Alana Zülke, lead research author and member of the battery research team at Altelium, said: “What happens if you are a very conservative driver, who prefers to daily top up your car battery, so it stands at an 80% overnight, always ensuring that you always have maximum energy reserve ready to use?

“Although four to eight per cent may not sound that much, you have to remember that current li-ion batteries on the market used in EVs are deemed to need replacing when their ability to hold charge drops by as little as twenty or thirty per cent. In this scenario, 8% becomes a pivotal margin.

“When batteries reduce their capacity by 20 or 30%, they can be repurposed to second-life applications such as battery energy storage system (BESS).

“The previous history of these batteries, including calendar ageing, will impact their second-life performance.”

The research also found that reducing the temperature experienced by the battery from 40 to 25 degrees celsius can almost double the overall lifetime of the battery.

Alteium said the research provides EV drivers the information to help them make ‘more informed’ choices on what vehicle add-ons to opt for, such as ensuring the use of a thermal management system, and which strategies could impact the value of their car battery.

Zülke said: “Calendar ageing dominates electric vehicle battery degradation when parked– in the UK, a car will spend on average more than 95% of its time parked. To improve the lifecycle of batteries, it is vital to define the optimal conditions to reduce such degradation.

“Our research is another important step in quantifying the impact of working and environmental conditions on battery state-of-health. By doing so, we can predict battery life cycles and develop strategies to prolong their usefulness more accurately.

“Ultimately this data will not only inform EV battery and Battery Management Systems (BMS) design, but also has further applications for the industry.

“Information about battery degradation will inform risk calculations for EV battery-related insurance and warranty products and further still, help to consider the value of second-hand cars and second-life batteries.”

Alteium said the team conducted a series of experiments using commercial high-energy 21700 lithium-ion battery cells (NCA|Gr-Si) under eight state of charge levels (0%, 20%, 40%,60%, 70%, 80%, 90% and 100% state of charge) and three temperature values (25°C, 40°C and 50°C) to measure the effects of degradation. By Graham Hill thanks to Fleet News

The Government is launching a national advertising campaign this month ahead of the rollout of E10 petrol.

Aimed at raising awareness of the greener fuel, the campaign will be seen on fuel pump labels and in targeted digital, radio and social media advertising.

As well as promoting the benefits of E10 – which is petrol blended with up to 10% renewable ethanol – the campaign will encourage motorists to check their vehicle is compatible with the fuel.

E10 petrol will be available in UK petrol stations in Great Britain from September. Transport minister, Rachel Maclean, said the rollout of E10 is the latest in a “string of measures” the Government is taking to cut road emissions.

“This campaign will not only make drivers aware of the changes we’re making, but will also show millions of motorists how E10 introduction plays a part in helping reduce carbon emissions and build back greener with every tank of petrol,” she added.

The introduction of E10 will see renewable ethanol in petrol double from the current petrol blend E5, which contains no more than 5% ethanol.

A small number of older vehicles, including classic cars and some from the early 2000s, will continue to need E5 fuel, which is why supplies of E5 petrol will be maintained in the super petrol grade.

The Government is advising motorists to use the new E10 compatibility checker to see if their vehicle is compatible.  By Graham Hill thanks to Fleet News

Highways England has released video footage of the moment it caught vehicle occupants dumping rubbish at the side of the M6.

The ‘litter louts’ were spotted on CCTV by a keen-eyed control room operator.

Police were dispatched to the Staffordshire location and the offenders were intercepted further along the motorway. They were escorted back to the emergency area where they’d dumped the rubbish and forced to clean it up.

Highways England’s senior network planner, Frank Bird, said: “This was a blatant and reckless abuse of one of our designated emergency areas which are there to help people in the event of just that, an emergency. 

“We watched the whole incident unfold on our CCTV system in our control room and then quickly passed it to the police who were able to stop the vehicle and escort them safely back to the emergency area to tidy up their mess. 

“We continue to work closely with our police colleagues who enforce issues like this and we’d remind people to take their litter home and dispose of it safely.”

Along with a stern word in the ear of the culprits, their details will also be forwarded to Environmental Health officers for their information so should any future incidents occur there will be a recorded history. 

The incident – which took place on March 28 – is being used as a timely reminder about the dangers of littering which puts Highways England’s workforce at risk when they have to go out and collect it.

Highways England is calling on drivers to ‘be part of the pick’ and join them in doing their bit to reduce litter levels on the nation’s motorways as part of the Great British Spring Clean (May 28-June 13).

During last year’s campaign, Highways England collected 12,000 bags of litter from the network. By Graham Hill thanks to Fleet News

Fleet operators are most worried about the use of mobile phones, speeding, eating or drinking behind the wheel and tired driving, according to a Webfleet Solutions survey.

Almost three-quarters (73%) of UK fleet decision-makers say poor driving behaviour is negatively impacting their business.

The findings, from a survey of 1,050 European fleet decision makers and published in the European Road Safety Report 2021, suggest that the use of mobile phones and other devices (71%), followed by speeding (69%), eating or drinking behind the wheel (68%), and driving while fatigued (67%) are their biggest areas of concern.

More than two-thirds (68%) of UK commercial fleets have vehicles involved in road collisions every year, and 61% say that, on average, they have at least one insurance claim a month made against their company by other road users.

“Significant investment is being made in developing more powerful hardware and software to make vehicles safer,” said Beverley Wise, sales director UK and Ireland for Webfleet Solutions.

“Telematics, for example, can improve the safety of commercial fleets by offering powerful insights into driver behaviour. Fleet managers and decision makers can access a range of valuable data points from each driver trip, with an overview of incidents like speeding, harsh steering, or sudden braking.

“This data can be paired with vehicle camera footage, offering fleet managers context of why these events occur. 

“Driver-facing cameras, using Artificial Intelligence (AI), also assist in better driving by detecting various types of unsafe behaviours and alerting the driver to correct their course before an accident occurs.”

Wise says that the integrated solution gives fleet managers “full transparency and clarity”, allowing them to protect their drivers from non-fault claims and coach them to drive more safely.

According to the European Road Safety Report survey, UK fleet decision makers were most likely to have adopted reversing and side camera technology to help improve road safety (40%) and half (51%) of businesses said they were offered a lower premium if they adopted a telematics system.

Driven largely by the positive impact connected cameras can have on insurance claims, the stringent new vision regulations coming into force in parts of the UK will also play a role in connected camera uptake.

  

“This latest research underlines the need to improve road safety of UK fleets, and the best way to achieve that is through better driving habits and improved visibility,” added Wise.

“Legislative change will certainly encourage uptake of technology in the coming years but fleet decision makers should aim to be one step ahead and use technology and telematics to their competitive advantage.”  By Graham Hill thanks to Fleet News

In order to stop the massive increase in ‘crash for cash’ claims the Government has introduced new rules which should help to avoid illegal claims. The following report was aimed at those running fleets of cars but it equally applies to all drivers.

Following a long wait, the whiplash reforms finally came into effect from 31^st May 2021.

The reforms will simplify compensation for victims and clarify processes around claims.

But if your business operates with vehicles on the road, there’s a few things you’ll need to know about the changes.

There is now an official definition for the term ‘Whiplash Injury’ under the reforms:

• A sprain, tear, rupture or lesser damage of a muscle, tendon or ligament in the neck, back or shoulder, or
• an injury of soft tissue associated with a muscle, tendon or ligament in the neck, back or shoulder
• An increase in the small claims track limit for pain, suffering and loss of amenity for road traffic accident  injury claims has been made from £1,000 to £5,000 for accidents on or after May 31, 2021.

There is clearer guidance over the compensation levels to be awarded. There will now be two set tariffs for whiplash injuries up to 24 months.

These tariffs are fixed at lower levels compared to awards made previously:

• A lower tariff under Regulation 2(1)(a), where there is no psychological injury.
• A combined upper tariff under Regulation 2(1)(b), which includes minor psychological injuries.

Individuals injured in a road traffic accident will now be able to use a free online service provided by Official Injury Claim (OIC) to manage their claim directly, rather than involving claims management companies or solicitors.

This OIC portal service will run separately to the existing Ministry of Justice (MoJ) site but will remain integrated with other systems such as the Motor Insurance Database (MID).

Compensators / insurers now have 30 working days to decide on liability, and to have all evidence uploaded to the OIC portal if liability is disputed.

To ensure that an accurate and informed decision can be made regarding liability, compensators will need to receive relevant documents and evidence as early as possible. These may include:

• A signed statement of truth from the defendant driver providing a detailed account of events
• Any dashcam, CCTV or video footage or details of where it can be obtained
• Photographs of the accident scene / damage
• Any independent witness statements or details of witnesses to be contacted
• Tachograph or tracker data if available
• Details of any emergency services that attended, including reference numbers or contact details
• Any additional relevant documents

Failure to comply to the 30 working days deadline will lead to an automatic admission of liability, so it is vital that the MID is kept as up to date as possible to enable correct signposting of claims.

The changes are likely to be welcomed by commercial fleet operators.

Fixed compensation awards, at lower levels than previously, are expected to reduce the cost of claims. And legal costs will no longer be recoverable for most whiplash claims.

This should benefit businesses with vehicles on the road, particularly those operating large commercial motor fleets.

To reap these benefits, it’s important that vehicle operators have the necessary processes in place to notify their insurer as early as possible following an accident, and to be able to provide all the documents and evidence needed to make a prompt decision.

Failure to upload the evidence required within the new timeframe, particularly if liability is disputed, is deemed an automatic admission of liability, so could potentially impact on claims costs.

Fleet operators should make sure they have familiarised themselves with the new process in case of claims.  By Graham Hill thanks to Fleet News

Toyota is offering new and used customers a service-activated warranty called Relax, which can be applied until the vehicle reaches 10 years or has covered 100,000 miles. 

All Toyota and Lexus models qualify as long the age and mileage criteria are met, including passenger cars and light commercial vans and pick-ups.

They do not have to have been purchased from a Toyota or Lexus centre – second, third and even fourth-hand vehicles traded privately or from other outlets are eligible, potentially enhancing the residual value (RV) of vehicles when defleeted.

There is no requirement for a vehicle to have a history of servicing at an official centre in order to qualify for the warranty; it will be applied from the date the vehicle is serviced at a Toyota or Lexus centre.

Rob Giles, Toyota (GB) customer services director, said: “This is a game-changing proposition that redefines the manufacturer warranty, giving our customers the reassurance and value of cover for up to a decade of motoring.

“There are compelling business benefits to be gained as well, with Relax connecting us with more owners, building loyalty and giving our network partners the opportunity to maximise value chain opportunities in both sales and after sales activities.”

The new warranty applies to every type of powertrain and Toyota says that there are no complex clauses, exclusions or caveats.

All new Toyota vehicles will be sold with a three-year/60,000-mile manufacturer’s warranty as standard, while at the same time Toyota Relax will be made available to all Toyota owners when they have their vehicle serviced at an official Toyota centre.

For Lexus, the existing three-year/60,000-mile new vehicle warranty remains in place.

The Relax warranty is automatically activated on the completion of a scheduled full or interim vehicle service at an official Toyota or Lexus centre.

Customers can extend their Relax warranty by an extra 12 months/10,000 miles, year after year, until the 10-year/100,000-mile limit is reached.

On vehicles that have service intervals every two years, the cover is for 24 months/20,000 miles.

Ewan Shepherd, director of Lexus in the UK, said: “The foundation for this exceptional level of protection is the essential quality, durability and reliability of our vehicles and our commitment to delivering customer-first service.

“As well as rewarding existing Toyota and Lexus owners, our Relax programme will also strengthen the appeal of our vehicles to new customers, equally whether they are considering a new car or a used model.”

The Relax warranty covers the same parts and labour as the three-year manufacturer’s warranty provided on new Toyota and Lexus vehicles and the one-year manufacturer warranty that’s standard with approved used vehicles.

It does not include wear and tear items, bodywork, paint, interior trims and maintenance parts.

A vehicle health check is part of the service package, which includes all mechanical and electronic parts, which helps potential problems to be detected at an early stage. Any existing defects present at the time of service are excluded from the warranty.

If owners are concerned about potentially having to pay for significant repairs when bringing their vehicle to a centre for service for the first time, Toyota’s Drive Now, Pay Later scheme is available to spread costs over a suitable period of time, it says. By Graham Hill thanks to Fleet News.

The ‘Relax’ programme covers new and used Toyota and Lexus vehicles, with the scheme applying retrospectively to second-hand models.

Toyota and Lexus have launched an industry-leading warranty programme that provides up to 10 years’ cover for new and used cars, vans and pick-up trucks.

The ‘Relax’ scheme adds a year’s warranty to a vehicle each time it is serviced at a Toyota or Lexus dealer. There is no extra cost for the programme, servicing costs are unchanged, and vehicles are eligible until they are 10 years old or have covered 100,000 miles.

Relax comes with every new Toyota or Lexus, and also applies retrospectively to models already on the market, as long as they are under 10 years old and have covered fewer than 100,000 miles. This means if you were to go out today and buy a nine-year-old, 90,000-mile Prius, you could add a year’s manufacturer warranty to it simply by getting it serviced at a Toyota dealer.

The scheme also applies to vehicles that have been maintained outside the Toyota and Lexus dealer networks: bringing a car back in for a main or interim service will activate Relax for a year. Vehicles used commercially, including taxis, are covered, as are all powertrain types, including hybrids, electric cars and the hydrogen Toyota Mirai. 

A number of manufacturers offer warranties that extend beyond the once-traditional three-year period; Renault and Hyundai provide five years’ cover, while Kia gives a seven-year/100,000-mile warranty.

Toyota previously offered a five-year/100k-mile policy, and Lexus a three-year/60k one. Relax replaces both these with a three year, 60,000-mile warranty as standard, and this can be extended each time a vehicle is serviced at a main dealer.

The scheme works in the same way for vehicles with longer service intervals: the Toyota Proace van, for example, has a two-year maintenance schedule, and so has two years of warranty added each time it is serviced. Toyota’s previous warranty scheme, introduced in 2010, remains valid, with Relax beginning at the end of the five-year period.

Toyota’s price promise, which sees dealers match service quotes from independent garages within 10 miles, is also unchanged. Rob Giles from Toyota GB called Relax “game-changing”, while adding that it brings “compelling business benefits” for the firm.

Why is Toyota doing this?

Relax is good news for consumers, so is likely to attract new buyers in and of itself. Toyota also expects a “significant growth” in dealer footfall, upping servicing income and tempting more people with new cars. Residual values are also likely to increase, and with PCP deals paying off depreciation, over time this could theoretically have a positive impact on new-car finance.

Plus the firms’ exposure to warranty costs is proportionally low: our Driver Power data shows 9.6 per cent of Toyota and 11.1 per cent of Lexus owners had issues with their cars; the industry average was 17.34 per cent. By Graham Hill thanks to Auto Express

With more electric vehicles on our roads I felt that it would be a good idea to reprint this blog post from last year. Hope you agree.

We’ve all experienced the issue of lithium-ion battery degradation through our smartphones.

When brand new, the batteries seem to last forever, but over time and use they need to be charged increasingly frequently as their capacity reduces.

Similarly, the lithium-ion batteries used in electric vehicles also degrade over time.

This means that an EV will be able to travel less far on a single charge until the point when the battery is no longer suitable for use in a vehicle.

However, there should be no reason for a fleet decision-maker or driver of a new EV to panic.

Analysis by telematics company Geotab of 6,300 fleet and consumer EVs, representing 1.8 million days of data and 21 vehicle models, found batteries are exhibiting high levels of sustained health.

If the observed degradation rates were maintained, the vast majority of batteries would outlast the usable life of the vehicles.

“As you might expect, the older a vehicle is, the more likely its battery has deteriorated,” says Charlotte Argue, senior manager, fleet electrification at Geotab.

“However, when looking at average decline across all vehicles, the loss is arguably minor, at 2.3% per year.

“This means that if you purchase an EV today with a 150-mile range, losing about 17 miles of accessible range after five years is unlikely to impact your day-to-day needs. Under ideal climate and charging conditions, the loss is 1.6%.

“As vehicles come out with larger battery packs, losing some capacity may not impact your day-to-day driving needs and shouldn’t overshadow the many benefits EVs have to offer.”

She adds: “One exciting piece of information we were able to glean from the data was that vehicles with high use did not show significantly higher battery degradation.”

EV manufacturers have also moved to soothe any concerns over battery health by offering battery warranties, typically covering much more than the typical fleet vehicle replacement cycle. For example, the Peugeot e-208’s battery has an eight-year/100,000-mile warranty for 70% of its charge capacity.

But there are good reasons for organisations to look after the health of their EV batteries even if it does not directly impact their day-to-day operations.

A battery’s state of health (SOH) may affect future residual values, while a cared-for battery can be used in ‘second-life’ applications such as battery storage after it is no longer used to power a vehicle.

“Batteries are like human beings in that human beings age faster during stress, and batteries also age faster during stress,” says Vipul Dhingra, development engineer, battery BMS function development, at powertrain development company AVL.

“Heat could be a stress, high charging current could also be a stress. You cannot completely prevent that there will be a kind of ageing, but there are chemical processes that you maybe can delay: if you are smoking a cigarette then you age faster, so perhaps the preventative measure is to quit smoking.

“Similarly, for batteries, if you are doing a lot of fast charging and that is reflected in the ageing model, then you can take the corrective measures for reducing the peak current or peak power performance.

“If you know how to carefully handle your battery, it will last longer.”

1 Manage the state of battery charge

“Typically, when you buy a new mobile phone, it comes with 50% or 60% of charge because that’s a nice, healthy state to keep the battery in,” says Samuel Abbott, energy system hardware specialist at Cenex. “You want to avoid storing it fully empty or fully charged.”

The same principle extends to EV batteries. Geotab’s Argue says ideally the state of charge should be kept at 20% to 80%, particularly when an EV is left for longer periods, and it should be charged fully only for long distance trips.

Grid management services and charging infrastructure provider Enel X adds: “Lithium-ion batteries last longest when they aren’t always charged to 100% or drained to the point of being almost fully depleted.

“The EV manufacturers know this. They engineer a vehicle’s battery management system to ensure that doesn’t happen so even when an EV shows a 100% state of charge, the battery is only about 90% charged, with the 10% left unused as a ‘buffer’ to prevent overcharging.

“Even with the 10% buffer it’s better if you only power your EV to about 80% unless you need the extra range for a particular day. In that case, it’s fine to fuel the batteries all the way to 100%.”

Enel X advises users not to frequently drain a battery below 5% and when they do, the EV should be charged as soon as possible because “leaving a nearly-drained battery sit for a long period of time (typically weeks rather than days) without recharging can permanently damage the cells, shorten the battery life, and eventually contribute to battery degradation”.

2 Limit the amount of rapid charge sessions

Geotab’s analysis found the use of DC rapid chargers (typically 50kW and above) appears to increase the rate that batteries degrade: after 48 months, EVs operating in a hot climate (five days a year over 27oC) which had been rapid-charged more than three times a month would have an average battery SOH of around 80%. When new, a battery has a 100% SOH. After the same period, an EV which had never been rapid-charged had an SOH of around 90%, while one which was rapid-charged up to three times a month was at 85%.

“Rapidly charging a battery means high currents resulting in high temperatures, both known to strain batteries,” says Argue.

Enel X says rapid-charging won’t damage a lithium-ion battery as long as the number of times it is done is limited.

“There’s no harm in using rapid-charging stations a couple of times a week, or even a couple of times on the same day when you’re taking a long road trip,” it says.

“However, the combination of frequent DC rapid-charging in hot ambient temperature settings can accelerate the battery’s loss of capacity. You should try to only use DC rapid-charge stations when you need to, and use slow charging stations for daily recharging at home.”

ChargePoint says that when using a rapid charger, it’s best to unplug when the battery reaches about 80% charge.

Every battery follows a ‘charging curve’ when plugged in. Charging starts slowly while the car monitors several factors from the battery’s charge level to the weather outside, climbs to peak speeds for as long as possible and slows down again at 80% to prolong battery life.

“It could take almost as long to fill the last 20% of charge as it did to get to 80% in the first place,” adds ChargePoint.

3 Avoid extreme heat

The climate is out of the control of a fleet decision-maker or EV driver, but they should do what they can to avoid extremely hot temperatures, says Argue.

Geotab found those EVs driven in hot conditions* – which it classes as areas having more than five days a year over 27oC – show a notably faster rate of decline than that driven in temperate conditions – fewer than five days per year over 27oC or under -5oC.

After 48 months, the SOH of an average battery in hot climates was around 90%. For temperate conditions this was around 96%.

“This is not great news if you and your fleet toil under the hot sun,” says Argue.

EVs feature systems to cool the batteries when they rise in temperature, but Enel X recommends drivers take steps to protect the battery if they are used in areas where temperatures frequently exceed 30oC.

“Wherever possible, try not to leave the car parked in direct sunlight for long periods of the day when the temperatures are very high”, it says.

“It’s especially important not to leave a fully-charged EV sitting unprotected for prolonged periods in extreme heat.

“If you know the car is going to be exposed to high temperatures, don’t charge it past 80% that day, unless you need the extra range.”

Enel X says cold temperatures do not have the same effect. “The cold will reduce the driving range of an electric car because the chemical reaction inside the battery cells slows down, and that limits the amount of energy available,” it adds.

“However, as soon as the battery warms up, its fine and there’s no lasting effect from cold conditions.”

* The majority of the vehicles used in the analysis were from North America. By Graham Hill thanks to Fleet News

I am reprinting the guide as laid out by Fleet News. Frankly I’m totally confused made worse by the fact that much of the handling of VAT is down to driver honesty and returns. Good luck!

HMRC has clarified the tax policy concerning the VAT treatment of the charging of electric vehicles (EVs) via public charge points and at home.

The tax authority says that the standard rate of VAT applies to supplies of EV charging through charge points in public places.

It has also explained when input tax can be recovered for charging EVs for business purposes.

HMRC says that supplies of EV charging through charge points in public places are charged at the standard rate of VAT. There is no exemption or relief that reduces the rate of VAT charged.

There is a reduced rate of VAT for supplies of small quantities of electricity, known as ‘de minimis’.

The de minimis provision only applies if the supply of electricity is all of the following: ongoing; to a person’s house or building; and less than 1,000 kilowatt hours a month.

The de minimis provision does not apply to supplies of EV charging at charge points in public places.

This, says HMRC, is because these supplies are made at various places such as car parks, petrol stations and on-street parking, not to a person’s house or building.

In addition, these supplies are not usually an ongoing supply to one person where the rate of supply can be calculated.

HMRC says that it is possible to recover the input tax for charging an EV if all of the following apply: you are a sole proprietor; you charge your electric vehicle at home; and you charge your electric vehicle for business purposes.

HMRC says you should work out how much of charging your EV is for business use and how much is for private use. VAT is recoverable only on the business use amount. The usual input tax rules apply.

It means businesses cannot reclaim VAT on electricity used by an employee to recharge a vehicle at home, even when the charging is for business journeys.

However, HMRC’s policy on petrol/diesel is to allow VAT recovery when an employee fills up their car and is reimbursed by their employer.

As a sole proprietor, HMRC says it is also possible to recover the input tax for charging your EV for business use at other places. The usual input tax rules apply.

The rate for recovery of input tax for charging EVs is the same as the VAT rate charged on the supply of electricity.

For employees charging an EV (which is used for business) at home, HMRC says the VAT cannot be recovered, because the supply is made to the employee and not to the business.

For employees charging an employer’s EV (for both business and private use) at the employer’s premises, the employee will need to keep a record of their business and private mileage so that the employer can work out the amounts of business use and private use for the vehicle.

HMRC says it is possible to recover the full amount of VAT for the supply of electricity used to charge the EV. This includes the electricity for private use.

However, you will be liable for an output tax charge on the amount for private use. This is because a ‘deemed supply’ has been made.

Alternatively, you can recover VAT on only the business element. The usual input tax rules apply. By Graham Hill thanks to Fleet News