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                        "text": "The core solar PV system is generally treated as plant and machinery for capital allowances purposes. This can include panels, inverters, mounting systems, solar cabling, monitoring equipment, installation labour, and commissioning costs. However, related works such as roof repairs, structural strengthening, grid upgrades, and building alterations may need separate tax treatment."
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                        "text": "If AIA is not available, has already been used, or does not cover the full qualifying cost, solar PV expenditure may be relieved through the special rate pool. Special rate writing down allowances are normally given at 6% per year on a reducing-balance basis, so the tax relief is spread over a much longer period."
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                        "text": "A tenant may be able to claim in some cases, but the position depends on who owns the system, the lease terms, landlord consent, end-of-lease rights, and the nature of the expenditure. Tenants should check the tax and legal position before committing to the project, especially if the lease term is short."
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                        "text": "Not automatically. Roof repairs, roof replacement, structural strengthening, asbestos removal, and building alterations may need different tax treatment from the solar PV equipment. Some costs may be repairs, some may be capital building works, and some may fall under other allowance rules such as the Structures and Buildings Allowance. An itemised quotation helps the accountant review the correct treatment."
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                        "text": "Battery storage and EV chargers may qualify for capital allowances where they are bought, owned, and used for qualifying business purposes, but they should be reviewed separately from the solar PV system. Their treatment can depend on the asset, installation method, ownership structure, and how they are used by the business."
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                        "text": "The tax saving depends on the qualifying cost, the allowance claimed, the business’s tax rate, and whether the business has enough taxable profit. For example, if a company spends £100,000 on qualifying solar PV and can claim 100% AIA, a 25% corporation tax rate could produce a tax saving of £25,000. This is not an installer discount; it is a potential reduction in the company’s tax bill."
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