
At a glance
- Smart Export Guarantee: England, Scotland and Wales — yes. Northern Ireland — no; ask your supplier about an export tariff, such as Power NI's microgeneration tariff.
- 0% VAT on installed solar and batteries: all four nations until 31 March 2027. (Northern Ireland moved from 5% to 0% on 1 May 2023.)
- VAT on electricity bills: 0% in Great Britain from 1 October 2026 to 31 March 2027; 5% in Northern Ireland.
- Plug-in solar: legal in England, Scotland and Wales since 27 August 2026; not yet legal in Northern Ireland.
- Planning: each nation has its own permitted development rules — see below.
Scotland
- Planning: since 24 May 2024, panels on a house are permitted development unless they stick out more than 1 m, the house is listed or in a World Heritage Site, or — in a conservation area — they go on the front or a side facing a road. Check with your council for ground-mounted panels at a house.
- Home Energy Scotland Grant and Loan: its current list of renewables offers loans for solar thermal and hybrid PV-T panels (up to £5,000 each), with an MCS installer. Check with Home Energy Scotland what is available for standard solar panels and batteries.
- Mortgages: UK Finance says there's currently no lender guidance in Scotland on roof leases for free-solar schemes.
Wales
- Planning: panels are generally permitted development within limits — for example, sticking out no more than 20 cm on a wall or pitched roof. See planning permission.
- Warm Homes Nest: free advice and possibly free home improvements, which can include solar panels, for eligible households. Call 0808 808 2244 (Monday to Friday, 9am to 6pm).
Northern Ireland
- Export: no Smart Export Guarantee. Power NI offers a microgeneration tariff for export on systems up to 50 kW and sets the price each year.
- Grants: Power NI says there are currently no government grants for domestic solar in Northern Ireland, though the 0% VAT rate applies.
- Planning: roof panels are permitted development unless, for example, they stick out more than 20 cm on a roof slope facing and visible from a road; stand-alone arrays are limited to 14 m² and 2 m high.
- Mortgages: lenders don't accept a lease of roof space; a "lease of rights" is needed instead.
- Costs: government cost figures don't include Northern Ireland.
England
Most of our guides describe the rules in England. See planning permission and grants and loans.
Sources
- Ofgem: Smart Export Guarantee (SEG)
- Energy Saving Trust: Solar panels
- HMRC VAT Notice 708/6: Energy-saving materials and heating equipment
- HMRC Brief 10 (2026): Temporary zero rate of VAT for domestic electricity in GB
- Energy Saving Trust: Plug-in solar panels
- legislation.gov.uk: GPDO (Scotland) Amendment Order 2024 (SSI 2024/102)
- legislation.gov.uk: GPDO (Amendment) (Wales) Order 2012
- legislation.gov.uk: Planning (General Permitted Development) Order (NI) 2015
- Home Energy Scotland: Grant and Loan
- Welsh Government: Warm Homes Nest
- Power NI: Microgen tariff
- Power NI: Solar panel grants and funding in Northern Ireland
- UK Finance: Solar panels and the Lenders' Handbook
- DESNZ: Solar PV cost data
This guide is general information, not financial or legal advice. Rules and prices change, and some differ between England, Wales, Scotland and Northern Ireland — check the sources for your situation.