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Advice under development – FBT issues

We are developing advice and guidance on the following FBT issue.

Last updated 30 March 2025

[4202] Calculation of electricity costs for plug-in hybrid electric cars charging at home

Title

Update to Practical Compliance Guideline

Practical Compliance Guideline PCG 2024/2 Electric vehicle home charging rate – calculating electricity costs when a vehicle is charged at an employee’s or individual’s home

Purpose

We are updating PCG 2024/2 to provide a methodology for the calculation of the cost of electricity when a plug-in hybrid electric vehicle is charged at an employee’s or individual’s home. This adds to the methodologies currently provided in the Guideline for zero emissions vehicles.

Expected completion

April 2025

Contact

Amber Ibbott, Superannuation and Employer Obligations

PAGSPR@ato.gov.au

 

QC50318