Zero VAT on Solar

The details - what's included, what is not

0% VAT is for Private Dwellings Only

The new 0% VAT rate on PV solar panel installations applies to private dwellings only. Here's the official list from Revenue of what counts as a private dwelling:

houses (including a domestic residence on a farm)
apartments
duplexes
other types of private dwellings such as caravans and mobile homes that are attached to the ground in a way that effectively makes them immobilised

Please note the panels do not have to physically be on the private dwelling, 0% also applies if you are using a ground mounting system adjacent to your house.

The zero rate does not apply where the building is not a private dwelling, such as a:

commercial building
industrial building
public building
retail shop
farm building
hotel
B&Bs*
guest houses used for short term-accommodation*
holiday home used for short term-accommodation*

Ancillary items also at 0% VAT

It's not just the solar panels that are zero-rated, the whole PV solar system is included at 0% VAT, including ancillary items such as controllers, batteries, wiring, labour and alike.

EV chargers not included

The only exception is EV chargers, which remain at 13.5% VAT when supplied and installed (generally, as always with VAT there are some exceptions, but this is almost always the case at 13.5%)

*Mixed use buildings

Please note that there is a slight complication when it comes to mixed-use buildings.

For example, if you use half of your house as a B&B and live in the other half, you can receive a 0% VAT rate on half of the installation, provided the electricity is used across both sections of the building.

When inquiring, please let us know if your property falls into the mixed-use category, and we will let you know the specific details for your situation.