Advisory electricity rate for company EVs
From 1 September 2026 HMRC sets 7p a mile for home charging and 15p for public charging. Work out a tax-free electricity reclaim for a fully electric company car.
Current electricity rates
| Charging | Rate per mile | Applies from |
|---|---|---|
| Home charger | 7p | 1 September 2026 |
| Public charger | 15p | 1 September 2026 |
HMRC reviews these rates every quarter with the rest of the advisory fuel rates. Where a journey mixes home and public charging, split the miles on a fair and reasonable basis.
Source: GOV.UK advisory fuel rates (electric section).
Quick answers
Do these rates apply to my own electric car?
No. Advisory electricity rates are for company cars. If you use your own EV for work, claim the approved mileage rate (55p first 10,000 miles in 2026/27).
What about plug-in hybrids?
Hybrids are treated as petrol or diesel for advisory fuel rates, not as fully electric cars.