|Level of grant available||2018/19||2017/18|
|Percentage of purchase price||35%||35%|
Until March 2020 the maximum grant is limited according to the following criteria.
|Category||CO₂ emissions (g/km)||Zero emission range (miles)||Purchase price/RRP||Maximum grant|
|1||Less than 50||At least 70||Any price||£4,500|
|2||Less than 50||Between 10 and 69||£60,000 or greater||£0|
|3||Between 50 and 75||At least 20||£60,000 or greater||£0|
Category 2 and 3 cars are only eligible if the Recommended Retail Price is less than £60,000 and the full purchase price (including number plates, VED and VAT, but excluding optional extras, delivery charges and the first registration fee) is also below £60,000.
In the 2017 Autumn Budget the Government committed an additional £100 million funding for the plug-in car grant, extending availability until 2020. The government will also continue to provide grants to help car owners to install a dedicated charge point at home. The electric vehicle homecharge scheme (EVHS) offers £500 per installation, which on average should cover around half of the installation cost.
From 23 November 2016 a 100% first year allowance is available to businesses for expenditure incurred on electric charge point equipment. The allowance will expire on 31 March 2019 for corporation tax purposes and 5 April 2019 for income tax purposes.
To be eligible to apply for the grant a car must: