Even more electrifying

In his article It’s electrifying John Ward speculates on how HMRC might interpret the condition at ITTOIA 2005 s 782a that no liability to income tax will arise if ‘the individual intends that the amount of electricity generated... will not significantly exceed the amount of electricity consumed in those premises’.

The reality as I understand it is that for most domestic systems the amount of electricity will never exceed the electricity consumed in the premises for the simple reason that electricity can only be generated by photovoltaic (PV) panels during daylight hours whereas most domestic consumption occurs after dark especially in winter.

When making enquiries about fitting PV panels to my own home recently I was told that for a domestic 1.44 kWp system consisting of eight panels the output would be 1 152 kWh/per...