Part 6Exempt income
Chapter 9Other income
Other
782ADomestic microgeneration
1
No liability to income tax arises in respect of income arising to an individual from the sale of electricity generated by a microgeneration system if—
a
the system is installed at or near domestic premises occupied by the individual, and
b
the individual intends that the amount of electricity generated by it will not significantly exceed the amount of electricity consumed in those premises.
2
In subsection (1)—
“domestic premises” means premises used wholly or mainly as a separate private dwelling, and
F1“microgeneration system” has the same meaning as in section 263AZA of the Taxation of Chargeable Gains Act 1992.