HMRC Issues Valuation Policy for Electric Vehicle Charging Sites

This publication is intended for Valuation Officers. It may contain links to internal resources that are not available through this version. This guidance specifically applies to charging bays typically located within the car park of another hereditament and crucially, requiring a separate entry in the rating lists. For assistance on the valuation of dedicated electric vehicles ( EV ) forecourts or hubs contact the Transport Class Coordination Team ( CCT ). Where EV charge points ( EVCPs ) and associated charging bays do not require a new rating list entry and are considered part of an existing hereditament, then the respective individual rating manual entry and practice notes should be considered to determine whether there are any value implications for that hereditament. Primary Description Code: CX List Description: ELECTRIC VEHICLE CHARGING BAYS AND PREMISES Regional Valuation Units ( RVUs ) are responsible for the assessment and valuation of sites of EVCP bays. Further guidance and advice if required should be sought from the Transport CCT . The Transport CCT has overall responsibility for the co-ordination of this class. The team will deliver practice notes describing the valuation basis for revaluation and provide advice as necessary during the life of each rating list. RVU valuers and inspectors have a responsibility to: 5.1 Under the Automated and Electric Vehicles Act 2018, a charge point includes any device used for supplying electricity to an electric vehicle. The Valuation for Rating (Plant and Machinery) (England) (Amendment) Regulations 2022) established an exception to plant and machinery used mainly or exclusively for EVCPs . This applies to EVCP related plant and machinery used for power storage, transformation, and transmission. This exception does not apply to the site of any EV charging bays which in many cases will form a rateable hereditament. It is expected that identification of the hereditament will be straightforward in most cases. This will usually consist of one or more delineated or marked charging bays within a car park, utilised for charging electric vehicles. Charging bays will usually be contiguous and easy to identify using marked lines and branding in the car park. Although excepted, any charging equipment should also be noted and will normally show the name of the EVCP brand, but who may not necessarily be the rateable occupier. The number of charging bays should be noted along with the number of EVCPs themselves. Sites can vary from having one charge point for every charging bay, to a single charge point serving multiple charging bays. Other information to be acquired should include the location and setting of the landlord host hereditament where appropriate. For example, whether the EVCP bays are located on a primary or secondary route, or what the car park setting consists of for example a prime retail park, restaurant, convenience store or hotel. These details are important to obtain as if forming a separate hereditament, they will likely impact value along with the number of charging bays. Any other plant and machinery not directly related to any EVCP function should also be recorded for example CCTV. In most cases sites falling under this description will not require entry into the rating lists. Having considered contractual agreements for sites of this nature, typically between local authorities and EVCP operators, as well as established case law including Milton Keynes Council v Alexander ( VO ) [2018] UKUT 366 (LC) and Dorset County Council v Mr J. Reeves (Valuation Officer) [2014], whilst a hereditament may be able to be identified due to delineated charging bays, the lack of a rateable occupier suggests these are not rateable hereditaments. In summary any associated public authority does not ‘own’ the highway in a traditional sense. The road is only vested in that authority to the extent necessary for the control, protection, and maintenance of it for public use. Any ‘ownership’