This is a really common setup now, and the answer depends on one key detail: who owns the car.
The company's tax position — yes, the cost is claimable
Your accountant is right. The company can claim capital allowances on the £1,200 charger. Qualifying expenditure on electric vehicle chargepoints attracts a 100% first-year allowance, which the Autumn Budget 2025 extended to 31 March 2027 for corporation tax purposes — so the full £1,200 reduces the company's taxable profits in the year of installation, rather than being written down gradually.
Benefit-in-kind — it depends on the car
HMRC's guidance (updated October 2026) draws a clear line. If the electric car is a company car — owned or leased by the company and made available to you — then the employer paying for a charging point at your home is not a taxable benefit (section 239(4) of ITEPA 2003). No P11D entry, no extra tax for you, no employer National Insurance. That's the exemption you've heard about, and it does cover home installations.
If the car is your own car (you bought it personally), it's different: the £1,200 the company paid is a taxable benefit based on the cost to the employer. It goes on your P11D, you pay Income Tax on £1,200 at your marginal rate, and the company pays employer's National Insurance on it.
The electricity itself
Whichever owns the car, the company can reimburse you for the electricity used to charge it for business journeys without a tax charge — the advisory electricity rate is 7p per mile for home charging (from 1 September 2026). Keep a simple mileage log of business trips so the reimbursement is defensible.
Practical next step: check whose name is on the car's ownership or lease. If it's the company's, you're in the clear on the benefit-in-kind — just claim the 100% first-year allowance. If it's your car, weigh the P11D cost against the relief. And keep the installer's invoice in the company's records to support the capital allowances claim.
