Rooftop, carport and ground-mount solar for businesses and farms, with heat pumps and EV charging to use the power on site.
Rooftop and carport arrays for warehouses, factories, offices, schools and retail.
Barn-roof and ground-mount arrays for dairies, poultry units, grain stores and packhouses.
Air and ground source heat pumps and EV charging, delivered with accredited partner installers.
These reliefs change the payback on a commercial system. Confirm how they apply to you with your accountant.
| Relief | What it means | Applies |
|---|---|---|
| Business rates exemption | On-site solar and battery plant is exempt from non-domestic rates (SI 2022/405) | England, 1 April 2022 to 31 March 2035 |
| Annual Investment Allowance | Up to £1m of qualifying plant relieved in the year of purchase | UK businesses |
| Full and partial expensing | Solar counts as special-rate plant: 50% first-year relief for companies beyond the AIA | UK companies paying corporation tax |
Sources: Tax Journal, TLT. This is general information, not tax advice.