Explanatory note

Official URL: https://assets.publishing.service.gov.uk/media/6ae0a8feee0b648ce3606201/EN-Electric_vehicle_charging_VAT_provision_and_CCL_provision.odt
Attached to: VAT and Climate Change Levy on electric vehicle charging deemed not to be for domestic use public EV charging
Publisher / authority: HMRC
Type: attachment
Source: HMRC Budget 2026 tax documents (collection)
Collection heading: VAT measures
Published / updated by source: 28 Oct 2026, 17:35 GMT
First seen by VERADIQ: 28 Oct 2026, 17:40 GMT

Preserved versions

Version	Captured	Reason	Type	Extraction	SHA-256
1	28 Oct 2026, 17:42 GMT	first capture	application/vnd.oasis.opendocument.text 12.1 KB	ok:odt	`690608de2c01f2a7321f1e941105db148d3c5d7616aa57ed2a20d6ff1e20d5d5`

Each version is an immutable copy; the SHA-256 identifies the exact bytes captured. A new version is recorded only when the content genuinely changes. The original is always at the official URL above.

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