Course Details

The popularity of electric cars continues to rise, and their tax treatment is becoming ever more complicated. By watching this session you’ll learn more about the tax implications of providing an electric company car or using an electric car for business purposes. We’ll look at both the current tax treatment, and proposed changes, highlighting issues businesses may need to think about if they go green.


Emma Rawson covers the following topics during this course:

  • Business deductions / capital allowances
  • Benefit in Kind charges for electric company cars
  • Tax implications of charging at work, at home or on the go.
  • Other tax aspects – including VAT, VED and the proposed pay per mile pricing.
  • Tax treatment of other kinds of vehicle (including hybrid cars and electric vans).


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CPD Course Speaker

ATT - Director of Public Policy

Emma Rawson

Emma Rawson is Director of Public Policy at the Association of Taxation Technicians (ATT), leading their tax technical and professional standards work. Her focus is on emerging tax policy, and she works closely with HMRC and the Treasury. She also strongly believes in sharing her knowledge about and love of tax with others. Whether that’s members of the accounting and tax profession through articles and talks, or the general public through media work and school visits.

Emma frequently contributes articles on topical tax issues to leading tax and accountancy publications. She has presented talks and webinars around the country, as well as appearing on BBC radio and television to discuss tax issues and providing oral evidence to committees of both the House of Lords and House of Commons.

Emma is a member of the Association of Taxation Technicians (ATT) and Chartered Institute of Taxation (CIOT), and a Fellow of the Institute of Chartered Accountants of England and Wales (ICAEW).

In 2026 she was awarded an OBE in the King’s Birthday Honours List in recognition of her contributions to the tax profession. She also received the ‘Outstanding Contribution by an Individual’ award at the 2026 Tolley’s Taxation Awards and the ‘John Stokdyk Outstanding Achievement Award’ at the 2026 Accounting Excellence Awards.