NIM06445 - Class 1 NICs: Expenses and allowances: Electric Cars: Charging Employees Electric Cars at home using their own electricity with no reimbursement
Company Electric Car
Where employee uses their own electricity to charge a company electric car which is used for business and private use and there is no reimbursement by the employer no Class 1 or Class 1A NICs are due.
Privately Owned Electric Car
Where employee uses their own electricity to charge an employee owned electric car which is used for business or mixed use and there is no reimbursement by the employer no Class 1 or Class 1A NICs are due. See NIM05803 for Approved Mileage Allowance Payments (AMAPs) rules when an employee’s electric car is used and the employer reimburses for business mileage.
There are no Class 1 or Class 1A NIC’s due for private use.