10 January 2022 
Andrea Marshall, Tax Specialist
Update as at 16/1/2022
HMRC have issued RCB 01/2022 - announcing that they are reviewing how VAT is claimed on the cost of charging electric vehicles and how to account for VAT on any private use.
They have also updated Motoring expenses (VAT Notice 700/64) to provide further information about who can reclaim VAT on the cost of charging electric vehicles for business purposes.
Given that most universities have a low percentage of VAT recovery, this is probably not a significant development for the sector.
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HMRC have issued Revenue and Customs Brief 7 (2021): VAT liability of charging of electric vehicles.
This states that the charges are standard rated and that no de minimis reliefs limits apply.
With regard to VAT recovery:
(Comment: for the HEI sector, utility costs often fall within the partial exemption "pot" - so accounting for VAT on a deemed supply might be simpler)
