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Policy Paper Published 6 Jul 2018 HM Revenue & Customs ↗ View on GOV.UK

Workplace charging for all-electric and plug-in hybrid vehicles

This measure introduces legislation to exempt employees workplace charging of all-electric and plug-in hybrid vehicles from Income Tax and National Insurance contributions.

▤ Verbatim text from source document

This measure will incentivise the take-up of cleaner, less polluting vehicles to support air quality initiatives.

The government announced this measure to encourage employers to provide charging facilities for all-electric and plug-in hybrid vehicles at the workplace.