A charging point can be provided tax and NI free as part of an EV package as it is a “connected benefit”; it can also be part of the salary sacrifice calculation. This will effectively spread the cost for the employee over the term of the lease and be paid tax free by the employee. The employer can also pay for the electricity without tax or NI arising; however the employer must pay directly to the charging or electricity company. If the employee pays and is reimbursed by the employer there is a tax and NI charge.