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HMRC Splits EV Mileage Rate Into Home and Public Charging as New Rates Take Effect

HMRC says the change is meant to reflect real charging costs for company‑car mileage.

Overview

  • From 1 September, the advisory electricity rate is 8p per mile for home charging and 12p per mile for public charging, with a one‑month grace period for using the old rate.
  • Advisory fuel rates were updated at the same time: petrol 12p/14p/22p by engine band, diesel 12p/13p/18p, and LPG 11p/13p/21p.
  • Industry groups BVRLA and AFP welcomed the split after lobbying since 2021, saying it better reflects differing charging costs.
  • The BVRLA cautioned that the 12p public‑charging rate may understate rapid‑charging expenses experienced by many drivers.
  • After initial confusion over the public‑charging figure, coverage now points to the published 12p rate in HMRC guidance.