Home charging a lease car or company car: who can claim the ERE?

When you charge a lease car at home, it isn’t the car that determines who can claim the ERE payment, but who owns - or is authorised for - the grid connection, and who can supply the verifiable charging data. In most cases that’s the person living at the address, even when the car belongs to the lease company and the employer reimburses the charging costs. Because arrangements differ by employer and lease contract, we set out the main scenarios below and recommend having this checked from a tax and legal angle too.

The main rule: the connection and the data decide, not the car

ERE registration is tied to the charge point, the grid connection and the verifiable charging data - not to ownership of the car. A lease car remains the legal property of the lease company, but that isn’t the relevant criterion for ERE. What matters is:

1. who owns, or is authorised for, the grid connection at the charging address;
2. who can supply the charging sessions in kWh via an integrated MID meter;
3. whether the ERE provider accepts the person registering as the right party.

Only once these three points are clear is it obvious who qualifies - regardless of who drives the car or whose name is on the lease contract.

Scenarios at a glance

Scenario	Connection registered to	Who supplies the charging data	Who typically claims the ERE	Point to watch
Employee owns their home with their own charge point and connection; lease car from employer	Employee	Employee, via the charge-point app or portal	Employee	Check whether the employer’s charging-cost policy says anything about this
Employer installs and pays for the home charge point; connection stays registered to the employee	Employee	Employee, sometimes shared with the employer via charge-point software	Usually the employee, unless agreed otherwise by contract	Put this in writing in advance in the charge-point arrangement
Employer arranges both the charge point and the connection entirely in its own name, for example with a business connection	Employer	Employer or its supplier	Employer	The employee normally cannot claim here themselves
Lease company only provides a charging card or a charging-cost allowance, with no involvement in the home charge point	Employee	Employee	Employee	The lease company is usually not a party to the connection or the ERE
Rented home or homeowners’ association (VvE): charge point on a shared parking space, connection registered to the landlord or VvE	Landlord or VvE	Depends on charge-point management	Often harder; depends on agreements with the landlord or VvE	Extra coordination needed; claiming individually isn’t always possible

What if the employer installs and pays for the charge point?

In practice it’s common for an employer to fully or partly pay for, or arrange the installation of, an employee’s home charge point for a lease car, while the grid connection stays registered to the employee. Who may then claim the ERE depends on the agreement between employer and employee and on what the chosen ERE provider allows. Some employers want to offset the ERE proceeds against the charging-cost allowance; others leave that income entirely to the employee. There’s no standard rule for this situation - so agree it in advance, not after the fact.

What if the lease company arranges a charging card or charging solution?

A lease company often arranges a charging card for on-the-road charging and sometimes an allowance for home charging, but is usually not a party to the grid connection at home. In practice, it is therefore usually not the lease company but the resident - often the employee - who claims the ERE, provided the other conditions are met: an integrated MID meter, verifiable data and a charge point located in the Netherlands. So don’t automatically assume your lease company arranges this for you; ask.

Agreeing this in advance: why it matters

Because several parties can be involved - employee, employer, lease company and sometimes a landlord or VvE - it’s wise to record in writing, in advance, who collects the ERE payment and whether it is offset against a charging-cost allowance. Confirm this with the chosen ERE provider too: some providers require the account name to match the name on the connection, and may otherwise refuse or delay registration.

The tax and legal side: consult an adviser

We don’t give definitive tax or legal advice here. With a lease car or company car, the ERE payment can touch on the taxable benefit-in-kind, the charging-cost allowance and the employment terms, and this differs by situation and by employer. Consult the Belastingdienst or a tax and legal adviser for your specific case, and ask your employer and ERE provider to confirm the agreed arrangement in writing before you start charging and registering.

In short

• It’s not the car but the grid connection and the verifiable charging data that determine who can claim the ERE.
• In most scenarios that’s the resident at the charging address, even with a lease car.
• If the employer pays for or arranges the charge point, or the lease company only provides a charging card, agree in writing beforehand who claims the ERE.
• Confirm the arrangement with your ERE provider, and consult the Belastingdienst or an adviser for the tax and legal side.