Page 13 - Capital Allowances Recoupments Part 1 (CTA)

Movable assets used in farming or production of

renewable energy: s 12B – [excluding s 12B(1)(f)]

Only the generation of electricity from solar energy will only be allowed in

following 3 categories

• Photovoltaic solar energy (solar PV) of > 1 megawatt

• Photovoltaic solar energy (solar PV) of < 1 megawatt

• Concentrated solar energy (solar CSP)

• Rates:

• Machinery used in solar PV < 1 megawatt - 100% allowance

• All other – 50:30:20