Question to the HM Treasury:

To ask the Chancellor of the Exchequer, what estimate her Department has made of the cost of backdated VAT refunds if HMRC’s appeal against the March 2026 tax tribunal ruling on public EV charging is unsuccessful.

HMRC is not currently able to estimate the potential VAT repayments that may arise from the ongoing litigation concerning public EV charging. This is because the extent of any repayments will depend on precise findings and details yet to be set out in the court’s judgement.