R 0 G 169 B 224 R 79 G 45 B 127 R 207 G 0 B 114 R 199 G 172 B 150 R 237 G 41 B 57 R 194 G 172 B 190 R 41 G 153 B 38 R 254 G 209 B 0 R 225 G 216 B 183 Plug-in Vehicles Integration and taxation Karl Anders Fleet Consultant

R 0 G 169 B 224 R 79 G 45 B 127 R 207 G 0 B 114 R 199 G 172 B 150 R 237 G 41 B 57 R 194 G 172 B 190 R 41 G 153 B 38 R 254 G 209 B 0 R 225 G 216 B 183 Other Considerations Driver acceptance Company Car Tax Tax treatment - issues relating to EVs ‒ BIK for charging at work? ‒ Installation of domestic charge points? ‒ Mileage reimbursement? Smarter driving Hints and tips Environmental issues 2

R 0 G 169 B 224 R 79 G 45 B 127 R 207 G 0 B 114 R 199 G 172 B 150 R 237 G 41 B 57 R 194 G 172 B 190 R 41 G 153 B 38 R 254 G 209 B 0 R 225 G 216 B 183 Driver acceptance Drivers key to successful implementation Early involvement is beneficial ‒ Communication of rationale ‒ Use demonstrators ‒ Choose drivers carefully Driver training ‒ Alleviates range anxiety ‒ Assists understanding / make the most of the vehicle 3

R 0 G 169 B 224 R 79 G 45 B 127 R 207 G 0 B 114 R 199 G 172 B 150 R 237 G 41 B 57 R 194 G 172 B 190 R 41 G 153 B 38 R 254 G 209 B 0 R 225 G 216 B 183 Company car tax table 4

R 0 G 169 B 224 R 79 G 45 B 127 R 207 G 0 B 114 R 199 G 172 B 150 R 237 G 41 B 57 R 194 G 172 B 190 R 41 G 153 B 38 R 254 G 209 B 0 R 225 G 216 B 183 Tax – issues relating to EVs (ICAEW tax guidance note 2011) 5 Provision Company car made available for private use Employee’s car used for business Employer allows cars to be recharged from a vehicle charging point at work No taxable benefit. Electricity does not sit within the meaning of fuel so the Fuel Benefit Charge does not apply. And there is no further benefit charge as s239(4) ITEPA 2003 specifically excludes a benefit connected with a taxable car. Taxable benefit based on cost to the employer. Employer pays for a vehicle charging point to be installed at the employee’s home. No taxable benefit because of s239(4). Taxable benefit based on cost to the employer. Employer pays for charge card of £100 per year to allow individuals unlimited access to local authority vehicle charging point. No taxable benefit because of s239(4). Taxable benefit based on cost to the employer. Manufacturer leases battery separately to the car Cost of battery forms part of the list price – car will not go without it so it must be integral (like wheels). Not taxable. List price includes cost of batteryUse list price List price does not include cost of batteryUse notional list price Employer pays to lease a battery for a privately owned car Not applicableTaxable benefit based on cost to employer Mileage allowances None – Advisory fuel rates are based on the average price of fuel per mile – electricity is not a fuel Authorised Mileage Allowance Payments (AMAPs), and, if the employer pays less than the published rates, may claim tax relief under Mileage Allowance Relief (MAR).

R 0 G 169 B 224 R 79 G 45 B 127 R 207 G 0 B 114 R 199 G 172 B 150 R 237 G 41 B 57 R 194 G 172 B 190 R 41 G 153 B 38 R 254 G 209 B 0 R 225 G 216 B 183 Mileage Rates Business mileage reimbursement ‒ HMRC position: o Do not currently consider electricity to be a fuel Interim approach ‒ Just like ICE - different by vehicle ‒ Take a sensible approach ‒ Calculate a ppm by: o Taking an appropriate cost of domestic electricity (15p/kwh?) o Use an indicative ‘real world’ consumption (Wh/km) ‒ Advise your local tax office 6

R 0 G 169 B 224 R 79 G 45 B 127 R 207 G 0 B 114 R 199 G 172 B 150 R 237 G 41 B 57 R 194 G 172 B 190 R 41 G 153 B 38 R 254 G 209 B 0 R 225 G 216 B 183 Smarter Driving Driving style affects performance Smarter Driving techniques can: ‒ Reduce electricity consumption by 16% ‒ Equates to a 20% increase in range Key is use of regenerative braking 7

R 0 G 169 B 224 R 79 G 45 B 127 R 207 G 0 B 114 R 199 G 172 B 150 R 237 G 41 B 57 R 194 G 172 B 190 R 41 G 153 B 38 R 254 G 209 B 0 R 225 G 216 B 183 Hints and tips 8 Use special features (if available) ‒ Pre-heat ‒ Pre-cool Differing electricity costs at different times of the day Opportunity charging

R 0 G 169 B 224 R 79 G 45 B 127 R 207 G 0 B 114 R 199 G 172 B 150 R 237 G 41 B 57 R 194 G 172 B 190 R 41 G 153 B 38 R 254 G 209 B 0 R 225 G 216 B 183 Are EVs actually green? Zero tail pipe emissions not zero CO 2 ‒ Zero local air quality emissions (NOx & Particulates) Low carbon electricity production increasing ‒ Well to wheel emissions will reduce 9 SMMT ‘Electric Car Guide 2011’ Pure-EVICE Average ‘tank to wheel’0g CO 2 /km132g CO 2 /km Average ‘well to tank’77g CO 2 /km g CO 2 /km Average ‘well to wheel’77g CO 2 /km147 – 161.3g CO 2 /km

R 0 G 169 B 224 R 79 G 45 B 127 R 207 G 0 B 114 R 199 G 172 B 150 R 237 G 41 B 57 R 194 G 172 B 190 R 41 G 153 B 38 R 254 G 209 B 0 R 225 G 216 B 183 Additional sources of information 10

R 0 G 169 B 224 R 79 G 45 B 127 R 207 G 0 B 114 R 199 G 172 B 150 R 237 G 41 B 57 R 194 G 172 B 190 R 41 G 153 B 38 R 254 G 209 B 0 R 225 G 216 B 183 EST Support

R 0 G 169 B 224 R 79 G 45 B 127 R 207 G 0 B 114 R 199 G 172 B 150 R 237 G 41 B 57 R 194 G 172 B 190 R 41 G 153 B 38 R 254 G 209 B 0 R 225 G 216 B 183 How can we help? Plugged-in Fleets Initiative (PIFI 100) Links to EV partners ‒ Infrastructure / Site surveys ‒ Route mapping and optimisation Smarter Driving (EV and conventional) 12

R 0 G 169 B 224 R 79 G 45 B 127 R 207 G 0 B 114 R 199 G 172 B 150 R 237 G 41 B 57 R 194 G 172 B 190 R 41 G 153 B 38 R 254 G 209 B 0 R 225 G 216 B 183 Thank you