Commentary

E1.586 Domestic microgeneration of electricity

Personal and employment tax

E1.586 Domestic microgeneration of electricity

E1.586 Domestic microgeneration of electricity

With effect from 2007/08 onwards, an individual is not liable to income tax on the sale of electricity generated by a microgeneration system1 provided the system is installed at or near domestic premises2 occupied by him and his intention is that the electricity so generated will not significantly exceed the amount consumed by those premises3.

Under similar circumstances, the receipt of a renewables obligation certificate4 is also exempt from income tax5.

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