Charge Points Operators and those offering EV charging services (for instance, a retail client offering EV charging services to customer parking at their premises), may be able to increase their profits from such activities, reduce prices, or achieve both when offering charging to customers who can't recover VAT (essentially non-business customers).
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Charge My Street Ltd v Revenue and Customs Commissioners – Reduced VAT rates for public Electric Vehicle (EV) chargers?

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