Charge My Street Limited v The Commissioners for HMRC

UK — Judiciary · 2026-02-26 · UK · verified record

Themes: Consumer protection · Online marketplaces · Online platforms · Search services

Ecosystems: UK Digital Markets (DMCCA)

Case Number: TC09802 Appeal reference: TC/2024/01983 VAT – whether the appellant’s supplies of electricity charging for electric vehicles at public charge points are subject to tax at the standard rate, as HMRC argued, or the reduced rate of 5% only, as the appellant argued, under Note 5(g) of Item 1 of Group 1 of Schedule 7A of the Value Added Taxes Act 1994 - appeal allowed in principle Judgment date: 26 February 2026 Before TRIBUNAL JUDGE HARRIET MORGAN Between CHARGE MY STREET LIMITED Appellant and THE COMMISSIONERS FOR HIS MAJESTY’S REVENUE AND CUSTOMS Respondents Representation: For the

Case Number: TC09802 Appeal reference: TC/2024/01983 VAT – whether the appellant’s supplies of electricity charging for electric vehicles at public charge points are subject to tax at the standard rate, as HMRC argued, or the reduced rate of 5% only, as the appellant argued, under Note 5(g) of Item

Source content © UK — Judiciary — served per the publisher's reuse terms. Vellum metadata & summary © Vellum AI Group Ltd. Reuse & rights.