- HMRC assumes 3.59 miles per kWh for its advisory electric rates.1
- At 26.32p per kWh, that is 7.3p a mile (our arithmetic, not HMRC's rate), or £7.33 for 100 miles.
- HMRC's home charger rate is 7p a mile from 1 September 2026, based on 24.47p per kWh. “These rates only apply to employees using a company car.”1
- Last checked: 28 October 2026.
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Cost by distance
At HMRC's 3.59 miles per kWh and 26.32p per kWh. Your car's efficiency and tariff change it.
| Miles | Cost |
|---|---|
| 100 | £7.33 |
| 500 | £36.66 |
| 1,000 | £73.31 |
HMRC's advisory electric rates
From 1 September 2026: 7p a mile for home charging and 15p a mile for public charging. These are for reimbursing business mileage in company cars, not a household tariff.1
On an off-peak EV tariff, use your own unit rate: cost per mile = your pence per kWh divided by your car's miles per kWh.
Who these figures cover
Costs use the Ofgem price cap average for England, Scotland and Wales, 26.32p per kWh by Direct Debit, 1 October to 31 December 2026. Your region and tariff change it.2
HMRC: “The temporary zero rate applies from 1 October 2026 to 30 June 2027.” The Budget on 28 October 2026 extended it from 31 March (announced; the legislation is due in early 2027). Gas stays at 5% VAT.3 In Northern Ireland, use the unit rate on your bill.