A mileage claim for an electric car carries one field a petrol claim does not: where the miles were charged. For a company electric car the claim is business miles at the advisory electricity rate, and because HMRC publishes one rate for home charging and a higher one for public charging, the claim has to split the miles between the two. For a driver's own electric car the claim is the ordinary approved mileage allowance, and charging is irrelevant to it. This page sets out what goes on each claim, how the employer checks it, and how a driver claims the shortfall from HMRC when the employer paid less than the approved amount, with the worksheet on this site working the figures.
The company EV claim
Date, journey, purpose, miles, and whether the charge for those miles came from home or a public charger. Miles charged at home are paid at the home rate, public miles at the public rate, and the worksheet on this site blends the two into the pence per mile the month worked out at. The employer pays the claim without evidence beyond the log; paying above the rates would need the true cost shown. Electricity is not fuel for the fuel benefit charge, so there is no fuel benefit to worry about.
The own EV claim
Date, journey, purpose, miles, and the running total for the tax year. The employer pays its rate; up to the approved amount, 55p a mile to 10,000 business miles and 25p after, it is tax free. Where each mile was charged does not appear, because the approved rate covers the whole cost of the car and not the electricity.
Checking the claim
For a company EV: is every journey business rather than commuting, and is the home and public split plausible for a driver with, or without, a home charger? For an own EV: is the running total right, and is the rate the approved rate rather than the electricity rate? A private EV paid at the electricity rate is the most common error on an electric fleet, and it leaves the driver a relief claim.
Claiming the shortfall
Own EV only. At the year end, approved amount for the business miles less what the employer paid; the difference is mileage allowance relief, claimed through self assessment or a tax relief claim to HMRC, saving tax at the driver's marginal rate. A company EV driver has no shortfall claim, because there is no allowance; they are reimbursed for electricity or they are not.
Questions people ask about mileage claim for electric cars
Do I need charging receipts for a company EV claim?
No, at the advisory rates. The log with the home and public split is the evidence; receipts would only be needed to justify paying above the rates.
Can I claim public charging costs directly instead of the per-mile rate?
For a company car, the employer may reimburse the actual charging cost for business miles where it can show it; the per-mile rate is the route that needs no receipts.
Does Carbikly keep the claims?
Carbikly Pro keeps each claim against the car and the driver with the home and public split and the rate applied, and exports the year for payroll.