Electric Vehicle Charging Point Rates Relief

This guidance is intended to support county and county borough councils (local authorities) in administering the Electric Vehicle Charging Point Rates Relief (the relief). It applies to Wales only. 

The guidance sets out the criteria which the Welsh Government will use to determine the funding for local authorities for relief provided to eligible properties. It does not replace any existing non-domestic rates legislation or any other relief.

Billing queries about the relief should be directed to the relevant local authority. Contact details for local authorities can be found on the Business Wales webpage. 

Enquiries about the policy or guidance should be sent to: localtaxationpolicy@gov.wales

The relief is being offered until 31 March 2036. From 1 April 2024 until 31 March 2027, it will be awarded under the discretionary relief powers of local authorities. The Welsh Government intends to legislate for the relief to continue on a statutory basis from 1 April 2027 until 31 March 2036.

This relief is aimed at eligible operators of electric vehicle charging point parking bays and forecourts. It will delay the onset of non-domestic rates liability, to support the ongoing proliferation of charging infrastructure required over the period. By providing relief, a potential financial disincentive for operators from pursuing further growth will be avoided. 

The Welsh Government will provide grant funding to all 22 local authorities in Wales to deliver the relief to eligible businesses during 2026-27. This will also include backdated relief for the 2024-25 and 2025-26 financial years, where applicable. The relief will support operators of eligible properties by providing a full (100%) reduction to their non-domestic rates bills.

This document provides guidance on the operation and delivery of the relief.  

During 2026-27, we are providing the relief by reimbursing local authorities that use their discretionary relief powers under section 47 of the Local Government Finance Act 1988. It will be for individual local authorities to adopt a scheme and decide in each individual case when to grant relief under section 47. This mechanism will be used to provide relief from non-domestic rates liability incurred in respect of financial years 2024-25 to 2026-27, but does not allow for backdated relief to be provided in respect of 2023-24. 

The Welsh Government will reimburse local authorities for the relief that is provided in line with this guidance via a grant under section 31 of the Local Government Act 2003. The Welsh Government intends to legislate to provide this relief on a statutory basis in future years, from 1 April 2027 until 31 March 2036. 

It is anticipated that local authorities may be able to automatically award the relief to eligible ratepayers as the relevant hereditaments are added to their local rating lists. Local authorities are responsible for providing businesses with clear and accessible information on the details and administration of the relief. 

For the purposes of this relief, eligible properties consist wholly or mainly of an electric vehicle charging point and associated parking bay or electric vehicle charging point forecourt. This means that an eligible parking bay or forecourt is assessed as a stand-alone hereditament for non-domestic rates purposes. Relevant hereditaments have the Special Category code 718 assigned by the HMRC Valuation Office.

To be eligible for the relief, the electric vehicle charging point must also be intended for use primarily by members of the public. The relief may still apply if a charging point temporarily ceases to operate and is, therefore, unavailable for use.

Properties which include electric vehicle charging points, but are used for a broader purpose, are not eligible. Examples include a car park which includes some electric vehicle charging points under a single assessment or a mixed forecourt providing electric vehicle charging points alongside other fuels (e.g. petrol and diesel). Such properties would not satisfy the eligibility criteria described above.

The total amount of relief available for each property is 100% of the relevant bill. 

For 2026-27 and previous years, the relief should be applied to the net bill remaining after mandatory reliefs (including discretionary elements that are fully or partly local authority funded) and other discretionary reliefs funded by section 31 grants have been applied (excluding those where local authorities have used their wider discretionary relief powers introduced by the Localism Act 2011, which are not funded by section 31 grants). In particular, some properties are expected to be eligible for Small Business Rates Relief, which should be applied before this relief in 2026-27 and previous years.

If there is a change in occupier part way through the financial year, after relief has already been provided to the hereditament, the new occupier will qualify for the relief if they are eligible, on a pro-rata basis. This will be calculated based on the remaining days of occupation. A new hereditament created as a result of a split or merger during the financial year, or where there is a change of use, should be considered afresh for the relief on that day.

The Electric Vehicle Charging Point Rates Relief is treated as a subsidy. A subsidy scheme for the relief has been registered. Further information is available on the Welsh Government website and the UK subsidy database. This means that awards of relief made under the subsidy scheme do not count towards a ratepayer’s Minimal Financial Assistance allowance.

It is the responsibility of the local authority to comply with all relevant subsidy control provisions, including transparency requirements. More information is available in the UK statutory subsidy control guidance from the UK Government.

For further advice, the Welsh Government’s Subsidy Control Unit can be contacted at:

Subsidy Control Unit 
Welsh Government
Cathays Park
Cardiff
CF10 3NQ
Email: SubsidyControlUnit@gov.wales