From the 2025/2026 tax year, you need to specify the charger type used for each employee's mileage in a fully electric car. TIP: These changes apply to fully electric cars only, not hybrid cars. This is due to the rates being different depending on whether the employee charged the car: - At home, or
- With a public charger
This means that when you enter fully electric car benefits for 2025/2026, you need to enter the mileage amount for each charger type. Rate changes HMRC also changed the rates per mile during the 2025/2026 tax year. Due to this, we recommend you enter mileage and charger types by each quarter of the year as a minimum. Your software then applies the relevant rate during each quarter, based on the mileage and charger type you select.
Sage 50 P11D v31 When we release v31, this will allow you to set the charger type for the fully electric car entries you make. Due to this, we recommend you enter fully electric car benefits in v31 when it's available instead of processing them early in v30.
HMRC guidance Where it's unclear, HMRC have outlined how to attribute the amount of mileage for each charger type below: 'For journeys where a company car is charged at both public and residential locations, employers may apply an apportionment. While retaining individual charging receipts is not required, any apportionment must be fair and reasonable, accurately reflecting the proportion of charging at each location.'
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