EV mileage rates are three numbers and a rule about which applies. For a company EV, HMRC's advisory electricity rates are 7p a mile for miles charged at home and 15p a mile for miles charged at a public charger, for the current quarter. For a driver's own EV, the approved mileage allowance is 55p a mile for the first 10,000 business miles in the tax year and 25p after. The rule is that the company EV gets the electricity rates and the private EV gets the approved rate, never the other way round. This page works a month charged in both places, shows the blended figure, and points at the worksheet on this site that does the same on your own miles.
A month charged at home and in public
Suppose a company EV does 800 business miles charged at home and 200 charged in public. The reimbursement is 800 miles at 7p plus 200 at 15p, and the blend comes to a little under nine pence a mile. A driver who claims a single rate for every mile is either underpaid, at the home rate, or receiving taxable pay for the excess, at the public rate; the split is what makes the claim exact, and the log should record where each journey's charge came from.
Why the two electricity rates differ
Public charging costs more per kilowatt hour than domestic electricity, often several times more at a rapid charger, and a single rate would either underpay drivers who cannot charge at home or overpay those who can. The two rates let the employer pay what the miles actually cost without receipts. Both are reviewed quarterly with the fuel rates.
The driver's own EV
None of the above applies. The approved mileage allowance covers the whole cost of the car and is the same for an EV as for a diesel; the cheap home charging is the driver's saving. An employer that pays a private EV driver the electricity rate is underpaying against the approved amount, and the driver has mileage allowance relief on the shortfall.
Repaying private miles
A company EV driver whose employer pays for all charging can repay private miles at the electricity rate to keep the arrangement clean, although electricity is not fuel for the fuel benefit charge and no fuel benefit arises either way. Where the employer wants private charging repaid as policy, the same home and public split applies to the private miles.
Questions people ask about ev mileage rates
Does the public charging rate apply to rapid chargers only?
No. The public rate applies to miles charged at any public charger; HMRC does not distinguish by charger speed.
What if I charge my company EV at work?
Workplace charging of a company car is exempt from a benefit charge, and business miles charged at work are usually reimbursed at the home rate or not claimed, since the employer paid for the electricity directly; the policy should say which.
Does Carbikly keep the home and public split?
Carbikly Pro keeps each claim against the car and the driver with the split it was made on, so the year's reimbursement and the blended rate are on the record when payroll or the accountant asks.