No taxable benefit will arise for an employee or director
where the employer provides an electric car or van between 1st January 2018 and 31st December 2018.
The exemption is for electric cars only not hybrid.
Charging points for electric vehicles
The provision of charging points on site by an employer for the electric charging of vehicles will not give
rise to a taxable benefit for the employee or director from 1st January 2018.