HMRC are consulting on the tax exemption which will apply from 6 April 2018 on workplace electric charging facilities used by employees. It was announced in the Autumn Budget 2017 that the government intends to implement an exemption for the benefit of electricity provided by an employer, at the workplace, to charge electric or plug-in hybrid vehicles. The necessary legislation will be included in the Finance Bill later this year and its effect will be made retrospective to 6 April 2018. This means that there is no need for employers to report the value of electricity provided for the workplace charging of employees’ vehicles from that date. This consultation seeks comments on workplace charging tax exemptions for electric and plug-in hybrid vehicles. This guidance will be of interest to employers that pay taxable benefits to employees and provide electric charging points for employee use and the provision of workplace charging facilities, which vehicles the exemption covers and the qualifying conditions of the exemption. Internet link: GOV.UK consultations/draft guidance