We’re updating our Practical Compliance Guideline (PCG) on electric vehicle (EV) home charging costs. The updated PCG will provide guidance and a method for calculating electricity costs when charging a plug-in hybrid electric vehicle (PHEV) at an employee’s or individual’s home. This expands how it can be applied beyond zero emissions EVs.
The new methodology provides an option to work out costs for fringe benefits tax (FBT) and income tax purposes when charging a PHEV at home.
This applies to:
- employers providing PHEVs to staff for personal use.
- employees who incur work-related car expenses when they charge their PHEV at their home.
The draft guidance is open for consultation. We welcome your feedback by 25 July, 2025.
For more information refer to the draft PCG 2024/2DC, and share your feedback by email on Advice under development - FBT issues