What Happens If I Use More Charging Than My Salary Sacrifice Allowance?
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‍Your complete guide to Paua Solo’s rollover, top-up and tax rules

So, you’ve joined an EV salary sacrifice scheme and added a Paua Solo public charging card. You’re happily plugging in around town, watching your costs drop, and maybe even feeling a bit smug about the savings (up to 62% off public charging isn’t bad, after all).

Then one day you wonder: “What if I use more than my allowance?”

Good question, and one that deserves a clear answer.

Let’s break down exactly what happens when your charging use changes from month to month, how rollovers work, and why Paua Solo keeps everything tax-efficient and compliant, no matter how much you drive.
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1. First, a quick recap: what your allowance actually is

When you choose your salary sacrifice car, you can also select a Paua Solo charging allowance - typically £25, £50, £75 or £100 per month

That allowance:

• Comes out of your gross salary before tax and National Insurance.

• Is applied automatically to your Paua charge card each month.

• Works across 69,000+ public charging connectors on 50+ networks

Because it’s taken from your gross pay, you save at your PAYE tax rate, typically 28% (basic rate) or 42% (higher rate).

2. The allowance is flexible; just like your driving

You don’t have to spend the exact same amount each month. Paua Solo is designed for real-world driving habits, some months you’ll charge more, some less.

That’s why the system includes rollover and top-up features that keep your account balanced automatically.

3. If you use less than your allowance: rollover

Let’s start with the easy bit.

If you don’t use all your allowance in a given month, your unspent balance rolls over to the next one automatically.

Example:

• You’ve chosen a £50 monthly allowance.

• You only spend £30 this month.

• £20 automatically carries forward to next month.

There’s no expiry date or penalty. Your balance accumulates until you use it.

This flexibility means you don’t lose value if you have quieter driving months, say, during holidays or when you work from home.

4. If you use more than your allowance: top-up

If you go over your allowance, Paua Solo simply charges the difference to your linked personal debit or credit card.

Example:

• You’ve got a £50 allowance.

• You use £65 worth of public charging.

• £50 is covered by your salary sacrifice allowance.

• £15 is billed directly to your card.

That’s it.
No penalties, no disruption, no extra payroll steps.

You’ll see both amounts clearly in your Paua app and monthly statement. Whilst savings work out slightly lower when using your bank card your overall position is still better than if a bank card was your main form of payment.  

5. Why top-ups are separate from salary sacrifice

Here’s where the tax clarity comes in.

The allowance you sacrifice each month (£25, £50, £75 or £100) is part of your pre-tax salary, fully HMRC-compliant and tax-efficient.

Any top-ups beyond that are treated as personal expenditure, paid from your own bank card.

Why? Because HMRC rules require salary sacrifice deductions to be agreed in advance. Anything outside that set amount can’t be added later without changing the contract.

By keeping top-ups separate, Paua Solo ensures you:

• Stay compliant with salary sacrifice rules.

• Avoid post-pay tax complications.

• Retain flexibility without breaking the scheme structure.

It’s a clever balance of tax safety and driver freedom.

6. No awkward payroll adjustments

In many benefit schemes, extra usage creates messy payroll admin, “we’ll deduct the difference next month” or “we’ll recode this later.”

Not with Paua Solo.

Payroll never changes your deduction. It’s always the same fixed amount each month.

If you charge more, it’s simply handled by Paua’s partner payment system, outside payroll, instantly, and without extra forms.

That keeps HR happy, finance happy, and your payslip consistent.

7. Why this approach keeps everything HMRC-compliant

HMRC’s rules are very clear:

“A salary sacrifice arrangement must reduce the employee’s contractual pay in return for a benefit, agreed before the benefit is provided.”

By fixing your monthly allowance in advance, Paua Solo meets that test perfectly.

• Your deduction is defined in your contract.

• It happens before tax is applied.

• The benefit (public charging credit) is equal in value.

Anything beyond that allowance isn’t part of the contract, so it’s treated as normal spending,  safely outside the scheme.

That’s what makes Paua Solo both flexible and compliant.

8. How to manage your usage smartly

The Paua app makes it easy to track your balance in real time. You can see:

• Your current month’s usage.

• Any rollover credit.

• Any extra spend that’s been billed to your card.

That means you’ll always know where you stand, no end-of-month surprises.

Tip: If you find you’re regularly topping up beyond your allowance, you can increase your monthly amount when your salary sacrifice term renews or during an agreed review window.

9. Real-world example

Let’s say you’re a higher-rate taxpayer (42%) with a £75 monthly allowance.

Scenario A; Normal month

• You charge £72.

• All covered by your allowance.

• You only lose £43.50 of take-home pay (£75 × 0.58).

• You’ve saved £31.50 nearly half your charging cost.

Scenario B; Heavy driving month

• You charge £95.

• £75 covered by your allowance.

• £20 charged to your debit card.

The £20 is paid post-tax, but your main allowance stays pre-tax and compliant.
Your savings still apply to the majority of your usage - no stress, no adjustment.

10. How the rollover and top-up system helps different drivers

Different people drive differently, Paua Solo is built for all of them.

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Driver Type

Typical Usage Pattern

Paua Solo Benefit

Urban commuter

Charges occasionally on public network

Rollovers build up to cover holidays or long trips.

Sales or field driver

Heavy public charging months

Top-up system covers extra miles automatically.

Hybrid home/public user

Mixes home and workplace charging

Consistent allowance covers public top-ups easily.

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No matter your pattern, the system flexes around you, not the other way round.

11. What if your driving changes long term?

If your average mileage changes, say you move house, change routes or switch roles, you can update your allowance.

Most employers review allowances annually or at renewal, but many can make mid-term adjustments by agreement.

You’ll never be “stuck” with the wrong allowance forever.

12. The financial advantage still holds

Even if you occasionally go over your allowance, your savings still compound.

Because 80–90% of your charging is covered by pre-tax salary, the blended saving stays significant, often 30–40% overall.

In other words, topping up occasionally doesn’t erode the benefit - it just keeps you moving.

13. The admin-free reassurance

Behind the scenes, Paua handles all the complexity:

• Tracking and reconciling balances.

• Managing VAT on the service fee (20%).

• Aligning deductions with payroll records.

• Providing dashboards for HR and finance teams.

You just plug in and go.

That’s what “public charging made simple” really means.

14. The final takeaway

If you use more than your allowance, don’t worry, Paua Solo has you covered.

• Rollover: You keep unused balance automatically.

• Top-up: Extra spend is billed directly to your card.

• Payroll: Nothing changes, deductions stay fixed.

• Tax: Fully compliant, pre-agreed and pre-tax.

You still enjoy significant savings and complete flexibility, without any admin headaches.

So go ahead. Drive, charge, save. Paua Solo takes care of the details.

One allowance. One card. Zero confusion.

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