In a welcome announcement, HMRC have further dropped the BiK for Battery Electric vehicles to 0% for 2020/21. This will apply not only to new vehicles registered from April 6 2020, but will apply retrospectively. The rate will increase over the following two years to 2%.
As part of the original document the position of Benefit in Kind on electricity for charging personal vehicles at work was clarified and came into force on 6th April 2018 as part of the Finance Bill 2018-19. The Bill is relatively clear that charge points must be available to all staff, although it doesn’t expresssly prohibit prioritisation for business users.