Search
Earlier this year, HM Revenue & Customs (HMRC) changed the Advisory Electric Rate (AER) and introduced a second higher rate for public charging compared to home charging.
This is something that the BVRLA and Association of Fleet Professionals (AFP) had campaigned for.
However, members, and fleet industry professionals have been confused and concerned about how the two rates would be work in practice. There were concerns that there would be a much more stringent record-keeping requirement and actual mileage splits between home and public charging would be difficult to prove.
The BVRLA team has been collating member queries and has shared an aggregate, anonymised list of the most frequently asked questions with HMRC.
The association has received additional guidance from HMRC and has prepared a new resource based on the clarity provided. There is a sensible, pragmatic approach, which will hopefully be reassuring for members.
A webinar will be hosted in January 2026 to help members explore this further. Date and more details to be confirmed, email [email protected] with any queries in the meantime.
AER Factsheet Dec 2025 (PDF)
