A workplace EV charging policy sets out the rules for how charge points at your premises are used, who can access them, how costs are allocated, and how the arrangement is managed day to day. Having a clear written policy protects your business, ensures fair access for all employees, and satisfies the HMRC condition required to keep workplace charging a tax-free benefit.
This guide explains what the policy needs to cover, the HMRC rules that underpin it, and provides a template you can adapt for your organisation.
Key Takeaways
- Providing workplace EV charging is a tax-free benefit for employees, provided it is available to all staff at that location and meets HMRC’s conditions.
- From 1 April 2026, the Workplace Charging Scheme grant increased to up to £500 per socket. The scheme closes on 31 March 2027.
- A written policy is not a legal requirement but is strongly recommended: it establishes fair access rules, reduces disputes, and documents the HMRC-required open-access condition.
- Employees charging personal vehicles at workplace charge points also benefit from the tax exemption, not just company car drivers.
- Reimbursing home charging costs requires a separate process using HMRC’s Advisory Electric Rate (7p per mile for home charging from 1 March 2026).
HMRC Rules on Workplace EV Charging
HMRC confirms that where an employer provides EV charging facilities at or near the workplace and makes them available to all employees at that location, no taxable benefit arises. This applies to:
- Company car drivers charging their employer-provided vehicle
- Employees charging their own personal electric cars
- Both permanently sited charge points and portable charging equipment
The key conditions are:
- The facility must be at or near your business premises
- It must be genuinely available to all employees at that location, not restricted by grade, department, or seniority
- The charge point must allow employees to charge during working hours or with reasonable flexibility
If these conditions are met, you do not need to report the electricity cost as a benefit on P11D forms, and employees do not pay tax on the charging they receive. Electricity is not treated as “fuel” for company car fuel benefit purposes.
The exemption does not apply to home charging facilities provided to individual employees. Those costs are handled via the Advisory Electric Rate reimbursement process (see our guide to reimbursing employees for home EV charging).
The Workplace Charging Scheme Grant
If you have not yet installed charge points, the government’s Workplace Charging Scheme (WCS) provides a grant to offset installation costs. Verify current eligibility and rates at GOV.UK before applying.
Confirmed from 1 April 2026:
- Grant amount: up to £500 per socket
- Maximum sockets per application: 40 (up to £20,000 total)
- The WCS closes permanently on 31 March 2027
The scheme covers employers, charities, and eligible public sector organisations. Installation must be carried out by an OZEV-approved installer. The grant is claimed through the installer, not directly by the employer.
What Your Workplace EV Charging Policy Should Cover
A well-drafted policy addresses the following areas:
1. Scope and purpose
State that the policy covers the use of all EV charge points at named premises, applies to all employees and contractors working at those locations, and is reviewed annually.
2. Eligibility
Confirm that all employees at the relevant site may use the charge points, regardless of job grade, whether they drive a company car or a personal vehicle, and regardless of employment type (full-time, part-time, fixed-term). This is the condition that preserves the tax-free status of the benefit.
3. Charging prioritisation
Where demand exceeds supply (e.g. more EV drivers than available charge points), set out how priority is allocated. Common approaches include:
- First-come, first-served booking via an app or sign-up sheet
- Time limits on each session (e.g. maximum four hours per charge, move the car when complete)
- Designated spaces for company cars versus personal vehicles
- Rotating priority for high-mileage business users
Be careful that any prioritisation rules do not create a de facto restriction that undermines the “available to all” condition for tax purposes.
4. Cost allocation
Explain how electricity costs are handled. Options include:
- Employer-funded: no charge to employees; all electricity costs covered by the business as an operating expense
- Employee-funded via app: employees pay via a charging network account; the employer may subsidise the rate
- Hybrid model: business use is employer-funded; personal use is charged to the employee at a fair rate
For company car drivers, electricity provided by the employer for charging at work does not create a fuel benefit charge.
5. Misuse and etiquette rules
Set out acceptable use expectations, including:
- Not occupying a bay when charging is complete (EV cars must be moved once charged)
- Not disconnecting another employee’s vehicle
- Not using adapters that could damage charge point equipment
- Reporting faults promptly via the designated contact
6. Reimbursement for home charging
If you also reimburse employees for home charging, reference the separate expenses procedure and state that reimbursements are processed using the HMRC Advisory Electric Rate (verify the current rate at GOV.UK — 7p per mile for home charging from 1 March 2026).
7. Security and data
If the charge points capture data (session duration, energy consumed, vehicle registration), explain what data is collected, how it is stored, and how it is used — in line with your GDPR/data protection obligations.
8. Review and updates
State who is responsible for reviewing the policy (e.g. HR or Fleet Manager) and the review frequency (recommended: annually, or following any change in HMRC guidance).
Workplace EV Charging Policy Template
The following template is a starting point. Adapt it to your organisation’s structure, premises, and workforce.
[ORGANISATION NAME] WORKPLACE EV CHARGING POLICY
Effective date: [Date] Review date: [Date, 12 months from effective date] Policy owner: [HR Director / Fleet Manager]
1. Purpose
This policy sets out the rules governing the use of electric vehicle (EV) charging facilities at [Organisation Name] premises. It applies to all employees, workers, and contractors at [site names].
2. Eligibility
All employees and workers at the relevant site are entitled to use the workplace EV charge points, subject to availability. Eligibility is not restricted by job grade, employment type, or vehicle type (company car or personal vehicle).
3. Charge point locations
EV charge points are located at: [describe locations — car park level, number of bays, charge point type].
Current charge point capacity: [number of charge points / connectors].
4. Booking and access
[Choose one:]
- Charging bays operate on a first-come, first-served basis. No advance booking is required.
- Charging bays can be reserved up to [24 hours / same day] in advance via [system/app name].
Maximum charge session: [X hours]. Employees must move their vehicle once charging is complete to allow access for other users.
5. Cost
[Choose one:]
- Charging at workplace charge points is provided free of charge to all employees as a tax-free benefit.
- Employees are charged at [X]p per kWh, payable via [app/payroll deduction/other method].
Workplace charging provided in line with this policy is a tax-free benefit under HMRC rules and is not reported on your P11D. Electricity is not classified as fuel for company car tax purposes.
6. Home charging reimbursement
If you use a company electric car or salary sacrifice vehicle and charge at home for business journeys, you may claim reimbursement via the standard expenses process at the current HMRC Advisory Electric Rate. See the [Expenses Policy / separate guidance]. Do not include home charging costs in this policy’s claim process.
7. Acceptable use
- Use only charge points compatible with your vehicle’s connector type.
- Do not unplug another employee’s vehicle without their consent.
- Move your vehicle promptly once charging is complete.
- Report charge point faults to [facilities contact/helpdesk].
- Do not use the charge points for non-vehicle equipment.
8. Misuse
Misuse of the charge points, including occupying a bay without charging, deliberately disconnecting another employee’s vehicle, or causing damage to equipment, may result in loss of access to the facility and/or disciplinary action under the [Disciplinary Policy].
9. Data
Charge points record session data including duration, energy consumed, and vehicle connector type. This data is used for [capacity planning / cost allocation / fault management]. Data is processed in line with our Privacy Notice.
10. Changes to this policy
[Organisation Name] will review this policy annually. Employees will be notified of any material changes via [intranet / email]. The current version is always available on [location].
Practical Guidance for Implementing the Policy
Get the right charge points. For a mixed fleet of cars and vans, ensure you specify the correct connector types (Type 2 AC for most EVs; CCS for DC rapid charging if needed). A 7kW or 22kW AC wallbox is sufficient for overnight or all-day charging at most workplaces.
Use a charge point management system. Software that tracks usage, allocates costs, and enables remote fault management saves significant administrative time versus a purely physical system.
Communicate the policy clearly at launch. Employees who do not yet drive EVs benefit from knowing the policy exists. It can influence their decision to switch, particularly if they are considering a salary sacrifice scheme.
Frequently Asked Questions
Is workplace EV charging a taxable benefit? No, provided the charge points are at or near your premises and available to all employees at that location. HMRC confirms this creates no taxable benefit for employees, and you do not need to report it on P11D forms. The exemption applies to both company car drivers and employees charging personal vehicles.
Do we need planning permission to install charge points? Permitted Development Rights allow most workplace charge point installations without a formal planning application, subject to conditions around size, location, and listed buildings. Check with your local planning authority if your site is in a conservation area or a listed building.
Can we charge employees for using workplace charge points? Yes, but charging employees the full commercial rate may reduce the appeal of the benefit. Many employers subsidise the rate or provide free charging to remain competitive as an employer. If you charge employees, ensure the arrangement is consistent with the “available to all” condition for the tax exemption to apply.