With businesses now being offered fixed rates of £1 per kWh, plus standing charge and Government levies, unless there are significant subsidies charging away from home will be for emergency only.

"Many EV owners are on a cheap overnight tariff."

Indeed. And only pay 5% VAT. As we all know, ICE owners pay somewhat more tax!

I don't think it'll have a huge effect but clearly some owners wil see a big jump. It all depends how they charge.

The 51.8p kWh is just a staging post - 80p by end of year is pretty much baked in at the moment and £1 quite likely. I can see public chargers hitting £2/kWh.

But, if you charge at home on a good tariff overnight you won't be paying that. Anyone who relies on public chargers might get a shock however.

The other tax advantages for EV and the low depreciation won't change.

It is inevitable that the government will seek to replace duty lost on fuel sales as EV is adopted. I would expect any changes to be fully implemented by the 2030 transition date - and possibly a few years before then for new vehicles.

RFL may be increased but I suspect that charging on the basis of usage/mileage would be perceived as "fairest".

If a tax goes on to road pricing it may be easier to tax remaining ICE and EV on a similar basis. Fuel duties paid on ICE may remain as an incentive to switch.

The cost of electric currently varies significantly depending on how it is sourced

- PVs on the roof being cheapest,

- domestic grid variable depending on contract (night time rates etc)

- charging networks most expensive as operators need to cover overheads and profit

Differentiating domestic power use would be difficult to implement fairly due to PV generation for some and separating out EV charging from normal domestic use.