A first-tier tribunal has ruled that public electric vehicle (EV) charging should qualify for the 5% VAT rate, aligning it with home charging, rather than the 20% previously applied. The case challenged HMRC’s higher VAT rate on chargers at service stations, supermarkets, and residential streets. The tribunal cited existing VAT rules allowing electricity suppliers to apply the reduced rate if usage does not exceed 1,000 kWh per month. Most drivers, using around 200 kWh per month for 720 miles of travel, fall well below this threshold. Public charging is expected to become increasingly important as EV sales rise and new petrol car sales are banned from 2030. While many drivers can charge at home or work, those without private access rely on public networks, making the VAT reduction particularly significant. The ruling comes ahead of plans to introduce a pay-per-mile tax for zero-emission vehicles in 2028, which could add £225 per year for the average EV driver, while hybrids would face a 1.5p-per mile levy.