Recommendation 77

We received near-unanimous support for the equalisation of VAT rates between domestic and public charging. While VAT is not the only component affecting the difference in electricity pricing between domestic and public EV STRATEGY: RAPID RECHARGE nEEDED 107 chargepoints, it is a lever that is available to the Government to address the price disparity. Our analysis suggests that VAT equalisation could improve the affordability of public chargepoints by bringing prices down to (a) roughly the same as petrol and diesel prices for rapid and ultra-rapid chargepoints, and (b) significantly below petrol and diesel prices for on-street slow-to-fast chargepoints.