Plug-in Vehicles Integration and taxation Karl Anders Fleet Consultant

1. Plug-in VehiclesIntegration and taxationKarl AndersFleet Consultant

2. Other Considerations • Driver acceptance • Company Car Tax • Tax treatment - issues relating to EVs • BIK for charging at work? • Installation of domestic charge points? • Mileage reimbursement? • Smarter driving • Hints and tips • Environmental issues

3. Driver acceptance • Drivers key to successful implementation • Early involvement is beneficial • Communication of rationale • Use demonstrators • Choose drivers carefully • Driver training • Alleviates range anxiety • Assists understanding / make the most of the vehicle

4. Company car tax table

5. Tax – issues relating to EVs (ICAEW tax guidance note 2011)

6. Mileage Rates • Business mileage reimbursement • HMRC position: • Do not currently consider electricity to be a fuel • Interim approach • Just like ICE - different by vehicle • Take a sensible approach • Calculate a ppm by: • Taking an appropriate cost of domestic electricity (15p/kwh?) • Use an indicative ‘real world’ consumption (Wh/km) • Advise your local tax office

7. Smarter Driving • Driving style affects performance • Smarter Driving techniques can: • Reduce electricity consumption by 16% • Equates to a 20% increase in range • Key is use of regenerative braking

8. Hints and tips • Use special features (if available) • Pre-heat • Pre-cool • Differing electricity costs at different times of the day • Opportunity charging

9. Are EVs actually green? • Zero tail pipe emissions not zero CO2 • Zero local air quality emissions (NOx& Particulates) • Low carbon electricity production increasing • Well to wheel emissions will reduce

10. Additional sources of information

11. EST Support

12. How can we help? • Plugged-in Fleets Initiative (PIFI 100) • Links to EV partners • Infrastructure / Site surveys • Route mapping and optimisation • Smarter Driving (EV and conventional) www.energysavingtrust.org.uk

13. Thank you