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

• “microgeneration system” has the same meaning as in section 4 of the Climate Change and Sustainable Energy Act 2006.