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HMRC internal manual

Capital Allowances Manual

Plant and Machinery Allowances (PMA): Solar panels


Capital expenditure on solar panels, which include photovoltaic varieties, which generate electricity, and solar thermal systems, which provide hot water, has generally been treated as special rate expenditure on the basis that they are integral features of buildings or structures CA22300. In addition they generally have an economic life of over 25 years.

From 1 April 2012 for corporation tax and 6 April 2012 for income tax all capital expenditure on solar panels is specifically designated as special rate.