Recommendation 78

We recommend that the Government explore options for equalising the VAT differential between public and domestic charging by reducing the 20 per cent VAT rate applied to public charging to 5 per cent in line with domestic electricity. As part of this, the Government should model the amount of revenue that would be lost by the Treasury, and explore options for recovering this in line with the holistic bonus- malus approach to taxation we call for in Chapter 3.