Since then the rules have changed, and company provided transport to and from a place of work is no longer regarded as a taxable benefit, provided that it is open to all employees to use. If company transport is selective and is only available to some employees then it's still seen as a taxable benefit. Fuel for personal vehicles for travel to and from a place of work, in whatever form, is still seen as a taxable benefit, too.
An employer who provides free charging points for staff is laying him or her self open to action from HMRC, depending on whether or not it gets picked up and whether or not the particular HMRC employee who spots it is a real jobsworth or not. Once detected by HMRC I doubt that an employer would have any significant influence over the outcome, even if common sense dictates that it's too small an issue to get worked up about, from a tax value perspective.
Yep and this is exactly the problem, regardless of the fact its doesnt actually cost the company much money, the company is not allowed to provide free transport to and from your place of work without it being seen as a perk when its not available to all.
Think of a company car, wife use to have one, and she was taxed to the hilt for it, I use to have a work provided van, we managed to circumnavigate the issue for many years by being officially classified as "working from home" and thus not having a base to go to, although they eventually caught up with us and said we had to pay tax on it (even though we were not allowed to use the van for private use)
Lots of folk protested about it, but it worked out about £400 a year, so they said you dont have to pay it if you leave the van at the yard every evening and pick it up in the morning ............needless to say folks soon shut up over it as you couldnt run a car for that figure and you had all the hassle of needing to go in the yard everyday
I dont think HMRC will be interested if its a EV or a ICE vehicle the fact is the employer IS providing free transport to and from work for this worker.