Exemption from Value Added Tax (Public Electric Vehicle Charging Points) Bill

Key Points

• Exempts VAT on electricity sold at public electric vehicle charging points.
• Applies to electricity used specifically for charging vehicles at those points.
• Includes other related provisions under 'connected purposes' to implement or extend the exemption.
• Introduced in the House of Commons by Sir Christopher Chope and currently at the second reading.
• If enacted, could affect VAT revenue and prices at public charging points, with potential impacts on consumers and charging-point operators.

Progress

The bill is at its second reading in the House of Commons. If it passes, it would move to committee stage for detailed examination; as a Private Members Bill, its progression depends on parliamentary time and cross-party support.