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[4054] Fringe benefits tax and electric vehicles
Title
Final Practical Compliance Guideline
Electric vehicle home-charging rate: calculating electricity costs when charging a zero or low emissions vehicle at an employee's or individual's home
Purpose
This Guideline considers both fringe benefits tax and income tax issues and provides a methodology to enable users of electric vehicles to determine an approximate cost for the electricity when charging an electric vehicle at home.
Expected completion date
December 2023
Comments
Draft PCG 2023/D1 published on 31 March 2023. Comments period closed on 26 May 2023.