Electric vehicle charging point relief

If you are using this scheme to provide awards of subsidy, you must inform the Subsidy Control Unit – email: scu@gov.wales.

Wales

Electric vehicle charging point relief

The Local Government Finance Act 1988 (‘the Act’) sets out the legal basis for non-domestic rates. Under section 47 of the Act, broad powers exist for local authorities to provide discretionary relief to ratepayers, backdated as far as 1 April 2024. These powers will initially be relied upon to enable the provision of the relief during the financial year 2026-2027.

Under paragraph 8B of Schedule 4ZA and paragraph 2B of Schedule 4ZB to the Act, the Welsh Ministers may make regulations which confer full non-domestic rates reliefs. For financial years from 2027-2028 until 2035-2036, it is intended that the relief will be provided for in regulations.

The specific policy objective of the relief is to delay the onset of non-domestic rates liability which electric vehicle charging point operators had not anticipated. This is intended to support the ongoing proliferation of charging infrastructure over the next decade and, in turn, the transition to zero emission requirements for all new cars and vans by 2035.

The shift to electric vehicles requires a public charging network. Public charging point operators are private businesses which need enough people to use electric vehicles in an area for the installation and operation of charging infrastructure to be profitable. However, to give drivers the confidence to switch to electric vehicles, the supply of charging infrastructure needs to be established in advance of the demand which will make it commercially viable for operators. As electric vehicle charging point parking bays will now be assessed for non-domestic rates in certain circumstances, the relief will delay the onset of liability and prevent a potential disincentive to the continued proliferation of charging infrastructure across Wales. This is intended to help support the installation of electric vehicle charging points at the pace and in all of the locations needed, including in rural areas where demand is lower.

This is a Welsh Government scheme administered by all local authorities (the 22 county and county borough councils) in Wales.

The relief is applicable to public electric vehicle charging point parking bays and forecourts. The intended beneficiaries are the network operators of eligible hereditaments (units of non-domestic property with separate rating assessments).

Electricity, gas, steam and air conditioning supply

11 August 2026 to 31 March 2036.

This scheme has been registered for a period of 10 years.

£26,000,000

Full relief from non-domestic rates liability for electric vehicle charging point parking bays and forecourts.

The relief is applicable to all hereditaments which wholly or mainly consist of an electric vehicle charging point with associated parking bay or electric vehicle charging point forecourt. This means that an eligible parking bay or forecourt is assessed as a stand-alone hereditament for non-domestic rates purposes. To be eligible for relief, the charging points must be intended for use primarily by members of the general public.

Properties which include electric vehicle charging points, but are used for a broader purpose, are not eligible. Examples include a car park which includes some electric vehicle charging points under a single assessment or a mixed forecourt providing electric vehicle charging points alongside other fuels (e.g. petrol and diesel). Such properties would not satisfy the eligibility criteria described above.

The value of the benefit is 100% of the liability that would have been due in the absence of the relief.

£3,600,000

The maximum benefit would not be expected to exceed £1,200,000 per year, by the end of the scheme. This amounts to a maximum total benefit of £3,600,000 for an individual beneficiary over a 3-year period. This takes account of the current market shares of public charging point operators and an estimate of the growth required over the duration of the scheme.

For more information about applying for support under this scheme, please contact: LocalTaxationPolicy@gov.wales

For more information about this scheme’s compliance with the Subsidy Control Act 2022, please contact: