At a three-day hearing at the First Tier Tribunal (FTT), Charge My Street Limited, argued it should be subject to 5% VAT as its electric charger provision was for ‘domestic use’, albeit away from home, and disputed the 20% VAT HMRC charged on the company’s supplies of electric charging for EVs at its public charge points.

The appellant argued the reduced rate of 5% VAT was applicable as set out in Note 5(g) of Item 1, Group 1, Schedule 7A of the Value Added Taxes Act 1994 (VATA 1994).