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Advice under development – FBT issues

We are developing advice and guidance on the following FBT issue.

Last updated 3 June 2025

[4202] Calculation of electricity costs for plug-in hybrid electric cars charging at home [updated]

Title

Update to Practical Compliance Guideline

Practical Compliance Guideline PCG 2024/2DC Electric vehicle home charging rate – calculating electricity costs when a vehicle is charged at an employee’s or individual’s home

Purpose

We are updating PCG 2024/2 to provide a methodology for the calculation of the cost of electricity when a plug-in hybrid electric vehicle is charged at an employee’s or individual’s home. This adds to the methodologies currently provided in the Guideline for zero emissions vehicles.

Expected completion

To be advised

Comments

The draft update to Practical Compliance Guideline PCG 2024/2DC Electric vehicle home charging rate – calculating electricity costs when a vehicle is charged at an employee’s or individual’s home published on 29 May 2025. Comments period closes on 25 July 2025.

Contact

Amber Ibbott, Superannuation and Employer Obligations

PAGSPR@ato.gov.au

QC50318