I actually agree with the view (even more so as it allows everyone to have a good chuckle about the impracticability of electric cars). If they are going to let her charge her car at work then surely everyone else should be entitled to a contribution to their commuting costs too? Everyone else is paying for their own petrol or diesel to get to and from work so why shouldn't she? No idea how much electric these things use on a charge but I'd think it's a reasonable amount. We had a problem some years back about tax in kind for us engineers who have a company vehicle which we keep at home. They had to re-arrange everyone's work area so where you live is part of your work area otherwise the taxman wanted us to pay tax on the travel between home and work area. They were classing it as home to office mileage so a benefit in kind.