Best Commercial Solar Companies UK 2026 — Factory Guide
The eight things the best commercial solar companies in the UK have in common — a vetted ranking criteria for choosing an installer for your factory or industrial site in 2026.
What makes the best commercial solar companies in the UK
There is no single “best” commercial solar company for every UK factory — the right installer for a 250 kWp food-processing plant in the Midlands differs from the right one for a 2 MWp distribution warehouse in the North East. But the firms that consistently deliver against budget, against yield model, and against warranty share the same eight traits. Use the comparison table and ranked criteria below to score any installer before you sign.
We deliberately do not publish a league table of named contractors with invented review scores — commercial solar is won site-by-site, and a firm that is excellent on rooftop PV may have no high-voltage capability for a megafactory. Instead, this is a capability-tier ranking: the criteria that separate a Tier-1 commercial EPC from a general electrical contractor doing solar on the side.
Comparing the panels themselves rather than the installers? See our ranked guide to the best industrial solar panels — Jinko, Trina, LONGi and the rest of the Tier-1 field compared on efficiency, warranty and £/kWp.
| Criterion | What to look for | Why it matters |
|---|---|---|
| MCS Commercial certification | Live MCS certificate covering commercial-scale installs, verifiable on mcscertified.com | Required for SEG export eligibility and for most Tier-1 customer / financier audits |
| Financial strength | Filed accounts at Companies House, trading history > 5 years, no recent CCJs | A 25-year panel warranty is worthless if the installer is gone in year three |
| In-house EPC capability | Own design, procurement and electrical engineering teams — not a sales shell subcontracting everything | Single point of accountability for yield, structure and G99 grid connection |
| Insurance-backed warranty | IWA-style insurance-backed guarantee on the workmanship warranty | Protects your warranty even if the installer ceases trading |
| O&M / monitoring | In-house operations & maintenance contract, remote performance monitoring, response SLA | An unmonitored array silently underperforms; downtime is lost generation |
| Sector experience | Reference installs in manufacturing / industrial roofs of similar size, last 24 months | Factory roofs (fragile sheets, RIBA structural limits, shift loads) are not domestic |
| Engineering accreditation | NICEIC Approved Contractor for industrial work; three-phase / G99 sign-off | Connections > 50 kWp need G99 DNO approval the installer must manage |
| Tier-1 components | Bankable Tier-1 panel and inverter brands with UK distribution & spares | Tier-2/3 kit wins on day-one price but costs you on yield and warranty claims |
Top 8 criteria that rank the best commercial solar companies
Score any prospective installer against all eight. The best commercial solar companies clear every one; anything missing two or more belongs lower down your shortlist.
- MCS Commercial certification — the non-negotiable baseline. Mandatory for SEG export eligibility and for almost every commercial financing route. Verify the live certificate at mcscertified.com — domestic-only MCS does not count. See our guide to approved commercial solar installers UK.
- Demonstrable financial strength — pull the installer's filed accounts at Companies House. A 25-year performance warranty and 10-year workmanship warranty only hold value if the company is still trading to honour them. Prefer firms with 5+ years of clean trading history.
- In-house EPC capability — the best commercial solar companies own design, procurement and construction internally rather than acting as a sales front that subcontracts every stage. One accountable party for yield modelling, structural survey, electrical engineering and grid connection.
- Insurance-backed workmanship warranty — an IWA-style insurance-backed guarantee transfers the risk of installer insolvency to an underwriter. Without it, a 10-year workmanship warranty is only as durable as the installer.
- In-house O&M and monitoring — a commercial array should be remote-monitored with a defined fault-response SLA. Companies that hand you the keys and disappear leave money on the table through silent underperformance.
- Genuine sector experience — ask for three references from UK industrial / manufacturing installs of comparable size completed in the last 24 months. Factory roofs bring fragile sheeting, plant loads and structural limits a domestic installer has never met. Compare panel choices in our factory panel technology comparison.
- Electrical-engineering accreditation — NICEIC Approved Contractor status for industrial work, plus the capability to sign off three-phase and G99 grid connections (required for any system over 50 kWp).
- Bankable Tier-1 components — specified Tier-1 panel and inverter brands with established UK distribution and spares. Tier-2/3 kit can shave the headline price but exposes you to thinner warranties and harder claims.
How we ranked the criteria
This is a methodology-led ranking, not a paid-placement directory. We weighted each criterion by the financial damage it does when it is missing on a commercial install:
- Accreditation & certification (highest weight) — MCS Commercial and NICEIC are pass/fail gates. Missing them blocks SEG income and finance, and signals an installer working outside their competence.
- Counterparty durability — financial strength and insurance-backed warranties protect the 25-year value of the asset, so they rank above features that only affect day-one delivery.
- Delivery capability — in-house EPC, sector experience and engineering sign-off determine whether the system is actually built to model.
- Component and aftercare quality — Tier-1 kit and O&M protect long-run yield once the system is live.
We exclude vanity signals (slick brochures, generic five-star aggregate scores, “award-winning” claims) because none of them predict whether a 500 kWp factory array gets commissioned on budget. Cross-check any shortlist with our notes on the commercial solar installer UK market and how to choose a factory solar installer.
Commercial solar cost by system size (UK 2026)
Before you compare companies, know what a fair quote looks like. UK commercial solar runs roughly £700–£1,000 per kWp installed, with the rate falling as system size rises. Industrial electricity sits around 28–32p/kWh in 2026, which is what drives the 3–5 year payback.
| System size | Indicative cost (ex VAT) | Rate per kWp | Typical payback |
|---|---|---|---|
| 50 kWp | £45,000–£50,000 | ~£900–£1,000 | 4–5 years |
| 100 kWp | £82,000–£90,000 | ~£820–£900 | 4–5 years |
| 250 kWp | £195,000–£215,000 | ~£780–£860 | 3–4 years |
| 500 kWp | £370,000–£410,000 | ~£740–£820 | 3–4 years |
| 1 MWp | £700,000–£800,000 | ~£700–£800 | 3–4 years |
Solar on a commercial building qualifies for capital allowances — it is a special-rate asset eligible for the 50% first-year allowance, and the Annual Investment Allowance gives 100% relief on the first £1m of qualifying plant. (Solar does not qualify for “full expensing”.) Add SEG payments for exported power and the business-rates exemption for microgeneration, which runs to 2035. For the full breakdown see our factory solar cost guide.
Accreditations a commercial installer must hold
Three accreditation thresholds separate a “Tier-1 commercial solar installer” from a “general electrical contractor doing solar on the side”:
- MCS Commercial Certification — mandatory for SEG eligibility, mandatory for Tier-1 customer audits (JLR, Tesco, Diageo Scope 3), mandatory for any commercial financing route. Verify at mcscertified.com.
- NICEIC Approved Contractor for industrial work — this is electrical-engineering-grade certification, not domestic. Confirms the installer can sign off on G99 connections, three-phase work, MV/HV interfacing.
- IWA Insurance-Backed Warranty — covers your workmanship warranty even if the installer goes out of business. Without IWA, a 10-year workmanship warranty is only as good as the installer's longevity.
Plus checks: TrustMark licensed, RECC member, ISO 9001 / 14001 / 45001 certifications, public liability insurance > £5m, Solar Energy UK membership.
What to ask in the first conversation
Five questions that filter out the cowboys instantly:
- “Can I see your MCS Commercial Certification number?” — verify on the MCS website before any meeting.
- “Do you have IWA insurance-backed warranty cover, and what's the policy number?”
- “What software do you use for yield modelling? PVSyst? Helioscope? Solar Pro?” — if they don't use industry-standard yield modelling tools, walk away.
- “Can I see three references from UK commercial installs over 100 kW completed in the last 24 months?”
- “What's your G99 acceptance rate on first DNO submission?” — should be > 90%; below that suggests the installer is missing important DNO requirements.
Red flags to walk away from
- Quotes without a desk-based PVSyst yield model attached
- Specifying a Tier-2 or Tier-3 panel brand to win on price
- No MCS Commercial Certification (only domestic MCS)
- No insurance-backed workmanship warranty
- Pressure to sign on the first meeting
- No discussion of structural survey / DNO timeline / planning
- Promises of payback under 3 years on a capital purchase — mathematically very unlikely outside megafactories
Best Commercial Solar Companies UK — FAQs
How do I choose the best commercial solar company?
Score each installer against the eight criteria on this page: MCS Commercial certification, financial strength, in-house EPC capability, an insurance-backed warranty, in-house O&M, genuine sector experience, NICEIC engineering accreditation and bankable Tier-1 components. The best commercial solar companies clear all eight; rank anything missing two or more lower on your shortlist. Always verify MCS status on mcscertified.com and pull the company's accounts from Companies House before signing.
What accreditations should a commercial solar installer have?
Three are essential: MCS Commercial Certification (required for SEG export eligibility and most finance routes), NICEIC Approved Contractor status for industrial work (three-phase and G99 sign-off), and an IWA-style insurance-backed workmanship warranty. Strong installers also hold TrustMark, RECC membership, ISO 9001/14001/45001, public liability cover over £5m and Solar Energy UK membership.
Are the cheapest commercial solar companies the best value?
Rarely. A low headline price usually means Tier-2/3 panels, no insurance-backed warranty, or a sales shell subcontracting the install. UK commercial solar runs roughly £700–£1,000 per kWp (the rate falls as size rises). A quote far below that range is a flag to investigate, not a bargain. Judge value over the 25-year asset life, not day one.
How much does commercial solar cost and what is the payback?
Expect £700–£1,000 per kWp installed, falling with system size — about £82k–£90k for 100 kWp up to £700k–£800k for 1 MWp. With UK industrial electricity around 28–32p/kWh, plus SEG export income, capital allowances and the business-rates exemption to 2035, typical factory payback is 3–5 years. See our cost guide.
How do I get a quote for my factory?
Submit a quote request with annual electricity spend and roof type. Free desk-based feasibility within 7 working days.
Get a free factory solar feasibility
Reply within one working day. Modelled against your real meter data, not industry averages.
Choosing a commercial solar installer
Related guidance: commercial solar installer, commercial solar installer UK, our trusted installer partners, how to choose a factory solar installer, approved & MCS-certified installers.
Looking for installers in Gloucestershire or the Forest of Dean? Start with our Gloucestershire commercial solar guide.
A dedicated breakdown of the 50kW solar system cost UK is available.
Continue Reading — Related Topics
Hand-picked guides covering the most relevant adjacent areas to this page.
Install, Tech & Maintenance
Compliance & Regulations
Get your free factory solar assessment
Send us your half-hourly meter data (any UK supplier provides it free) and we'll model the financial case for solar on your premises within 7 working days. No obligation, no high-pressure sales calls.
The best commercial solar companies in the UK (2026): an independent shortlist
Search “best commercial solar companies” and most results are installers ranking themselves first. We can’t — we don’t sell panels. As an independent, supplier-neutral service we match factories and industrial sites to vetted UK installers, so the shortlist below is written the way a buyer would write it: fair strengths, honest watch-outs and no favourites. Treat it as a starting point, then let us run a like-for-like comparison against your actual roof, load profile and budget.
| Company | Strengths | Typical project size | Where they excel | Watch-outs |
|---|---|---|---|---|
| Solarsense | Long-established, MCS-certified, in-house design & O&M | 50kW – 1MW+ | Rooftop commercial & industrial in the South West | Regionally focused — confirm coverage & lead-times for your area |
| Geo Green Power | Broad national C&I portfolio, roof & ground mount, storage | 100kW – 1MW+ | Larger ground-mount and multi-site rollouts | National reach can mean subcontracted local labour — ask who is on site |
| Solar4Good | Commercial focus with funded / PPA routes | 50kW – 500kW | Sites wanting a zero-capex funded model | Funded deals lock in longer terms — model buy-vs-PPA economics first |
| MyPower | ROI-led, MCS-certified, strong SME & agri-commercial track record | 30kW – 500kW | SME factories and agricultural-commercial rooftops | Smaller team than the nationals — check capacity for very large arrays |
| Spirit Energy | Design-led on complex projects, battery & public-sector experience | 50kW – 1MW+ | Technical design, storage integration and public-sector schemes | Premium engineering-led service — ask for an itemised cost breakdown |
| Custom Solar | Self-delivered installs, industrial rooftop specialism | 100kW – 1MW+ | Large industrial roofs across the North & Midlands | Busy commercial pipeline can push out scheduling — confirm start dates |
| Eco2Solar | National delivery, volume commercial & new-build integration | 50kW – 500kW | Repeatable commercial rollouts and new-build schemes | Volume-led model — confirm bespoke aftercare terms for a one-off factory |
Every name above is a credible UK commercial installer — “best” genuinely depends on your site, so the goal is a fair like-for-like comparison rather than a single winner. That is exactly what independent brokerage exists to do, and it is why we compare commercial solar installers against each other rather than sell one company’s kit.
How we assess “best”
Our ranking is not a popularity contest. We weigh five things that actually protect a factory-scale investment: relevant accreditations (MCS, NICEIC/NAPIT, RECC or equivalent); commercial references at your scale — a firm strong on 20kW barn arrays is not automatically right for a 500kW industrial roof; whether installation is in-house or subcontracted, which affects accountability and snagging; the depth of aftercare and O&M, since a 25-year asset needs a monitoring and warranty partner that will still be there; and proven DNO / G99 experience, because every commercial array of 50kW+ needs a full G99 application (typically 6–12 weeks, and the DNO may impose an export limit in a constrained area). We also sanity-check pricing against real market ranges — see our independent guide to factory solar panel costs before you accept any quote. Get the shortlist quoting like-for-like and you can compare on genuine value, not sales polish. Request your free independent quote comparison and we’ll match your site to the installers that fit it best.
Frequently asked questions
Who are the best commercial solar companies in the UK in 2026?
Credible national and regional names include Solarsense, Geo Green Power, Solar4Good, MyPower, Spirit Energy, Custom Solar and Eco2Solar. There is no single "best" installer for every site — the right choice depends on your roof size, location, whether you want a funded (PPA) or capital purchase, and how much aftercare you need. Because we are independent and do not sell panels, we can compare these installers like-for-like and match your factory to the ones that fit it, rather than promote our own kit.
How do you rank the best commercial solar installers if you don't sell solar yourselves?
That independence is the point — an installer cannot publish a neutral ranking of its rivals, but we can. We assess each firm on relevant accreditations (MCS, NICEIC/NAPIT, RECC), commercial references at your project scale, whether installation is in-house or subcontracted, the depth of aftercare and O&M, and proven DNO / G99 grid-connection experience. We then run a like-for-like quote comparison so you judge on genuine value rather than sales presentation.
Does the biggest or most well-known commercial solar company give the best price?
Not automatically. National coverage sometimes means local labour is subcontracted, and a busy pipeline can push out installation dates, while a strong regional installer may deliver better value and closer accountability for your area. The only reliable way to know is to have several vetted installers quote against the same specification. UK factory solar typically costs around £700–£1,050 per kWp installed (ex-VAT), falling with scale, so comparing on a per-kWp basis is more useful than comparing headline totals.
Do I need G99 approval whichever commercial solar company I choose?
Yes. Any commercial array of 50kW and above always needs a full G99 application to your Distribution Network Operator (DNO), regardless of installer — G98 notification only covers very small systems. G99 approval typically takes 6–12 weeks and the DNO can impose an export limit in a constrained part of the grid. A good sign of a capable commercial installer is a clear, in-house track record of managing G99 applications, which is one of the criteria in our shortlist.
Which panels do the best commercial solar companies specify? (2026)
The company verdict above tells you who should design and fit your system — but the modules on the roof decide how much power it generates for the next 25–30 years. For UK factory roofs the shortlist is dominated by Tier-1 manufacturers, and their modern commercial modules now sit in a remarkably tight band: 430–620W per panel, 21–23% efficiency, and 25–30-year performance warranties. The differences that matter are format, weight, warranty depth and price — not headline wattage. Here is a summary of how the leading series compare on an industrial roof; for the full standalone ranking, our dedicated industrial panel comparison guide goes deeper on every series below.
| Brand / series | Typical module class (W) | Efficiency band | Warranty | Where it fits |
|---|---|---|---|---|
| Trina Solar Vertex | 500–620W (large format) | 21–22.5% | 25–30yr performance / 12–15yr product | Big open portal-frame roofs where £/kWp matters most |
| JA Solar DeepBlue | 435–580W | 21–22.5% | 25–30yr performance / 12–15yr product | Cost-driven projects needing bankable supply at volume |
| LONGi Hi-MO | 430–580W | 22–23% | 25–30yr performance / 12–25yr product | High-yield designs on space-constrained roofs |
| Jinko Solar Tiger Neo | 440–620W | 22–23% | 25–30yr performance / 12–25yr product | Strong all-rounder; good fit for hot, high-irradiance roof decks |
| Canadian Solar TOPHiKu | 440–600W | 21.5–22.5% | 25–30yr performance / 12–15yr product | Balanced spec at competitive pricing, widely stocked in the UK |
| REC Alpha | 430–470W (compact premium) | 22–23% | 25–30yr performance / 20–25yr product | Premium spec; weight- or space-constrained roofs |
The ranked verdict
Value pick: Trina Solar Vertex, with JA Solar DeepBlue a close second. On a large industrial roof the large-format Vertex typically delivers one of the lowest installed costs per kWp of any Tier-1 option, with the bankability that lenders and asset managers want to see. Premium pick: REC Alpha — the strongest product warranty floor in the table at 20–25 years, top-of-band efficiency and low degradation, at a price premium that makes most sense where roof space is the binding constraint.
Two structural caveats. On lightweight or older steel roofs, compact modules such as REC Alpha or the smaller LONGi Hi-MO classes reduce point loading and are easier to handle at height — always confirm the deck can take the array before choosing a panel. On high wind-uplift sites (coastal or exposed locations), 600W-class large-format panels present more sail area per fixing, so the module’s mechanical load rating and the mounting specification matter more than the wattage on the datasheet.
Why the system matters more than the badge
At Tier-1 level — and Aiko and Qcells also make that cut — the real-world performance spread between brands is small. A mid-table module installed on a well-designed system will outproduce a premium panel on a poor one, because inverter selection, string design, mounting and workmanship drive lifetime yield. Panel choice typically moves the total commercial solar panel cost by only a few percent either way. That is why we compare quotes from vetted commercial solar installers like-for-like on the whole system — panels, inverters, mounting and warranty terms — rather than steering you to any one brand.
More questions answered
Which solar panel brand is best for a UK factory roof?
There is no single winner. Tier-1 manufacturers — Trina Solar (Vertex), JA Solar (DeepBlue), LONGi (Hi-MO), Jinko Solar (Tiger Neo), Canadian Solar (TOPHiKu) and REC (Alpha) — all offer commercial modules in the 430–620W class with 21–23% efficiency and 25–30-year performance warranties. Trina Vertex is the typical value pick for large open industrial roofs; REC Alpha is the premium pick where roof space or structural loading is constrained. The right choice depends on your roof, budget and which brands your installer can supply and support.
Does the panel brand matter more than the installer?
No. At Tier-1 level the performance differences between panel brands are marginal, while system design, inverter selection, mounting and installation workmanship drive lifetime yield. A mid-range Tier-1 panel on a well-designed, well-installed system will outperform a premium module on a poorly executed one, which is why quotes should be compared on the whole system rather than the panel badge alone.
What specification should I expect from industrial solar panels in 2026?
A typical modern commercial module is rated 430–620W with 21–23% efficiency, a 25–30-year performance warranty and a 12–25-year product warranty. Large-format 500–620W panels suit big open factory roofs; compact 430–470W modules suit weight-constrained or space-constrained roofs and are easier to handle at height.
Best industrial solar panels for UK factories (2026)
On an industrial roof the panel brand matters far less than most buyers expect — every Tier-1 module below will still be generating in 25 years. What actually separates them at factory scale is module format (how much labour and rail it takes to cover a large span), warranty floor, and availability at the volume your project needs. We are an independent comparison service, not an installer, so the table below ranks nothing by commission: it sets out what each Tier-1 brand is genuinely good for on a large roof.
| Tier-1 brand | Typical commercial module | Efficiency | Warranty (product / performance) | Why it suits industrial roofs |
|---|---|---|---|---|
| Trina Solar | Vertex large-format | ~21–23% | 12–25yr / 25–30yr | Large-format modules cut £/kWp and mounting labour across big industrial spans |
| JA Solar | DeepBlue series | ~21–23% | 12–25yr / 25–30yr | High-volume commercial supply and wide UK installer availability |
| LONGi | Hi-MO series | ~21–23% | 12–25yr / 25–30yr | Consistent bankability; strong low-light performance for UK winters |
| Jinko Solar | Tiger Neo | ~21–23% | 12–25yr / 25–30yr | Widely stocked; competitive on large tenders |
| Canadian Solar | TOPHiKu / HiKu | ~21–23% | 12–25yr / 25–30yr | Broad commercial range; good availability for phased rollouts |
| REC | Alpha series | ~21–23% | 20–25yr / 25–30yr | Strongest product-warranty floor in the group (20yr minimum) |
| Aiko | ABC series | ~22–23% | 12–25yr / 25–30yr | Top-end efficiency where usable roof area is the binding constraint |
| Qcells | Q.PEAK commercial | ~21–23% | 12–25yr / 25–30yr | Established commercial track record and predictable degradation terms |
Current commercial modules cluster around 430–620W at 21–23% efficiency, with performance warranties of 25–30 years and product warranties of 12–25 years. Any installer quoting outside those bands for a Tier-1 module is either quoting an older stock line or something that is not Tier-1 — worth asking about either way.
How to choose panels for an industrial roof
- Large-format vs standard modules. Higher-wattage large-format panels mean fewer units, less rail and fewer fixings per kWp installed — on a 250kW+ roof that is a material saving in labour, not just hardware.
- Structural loading. Panels plus mounting typically add around 15–25 kg/m². On older steel portal-frame units that check comes before the panel choice, not after.
- Inverter architecture. String inverters (SMA, Huawei, Sungrow, Fronius, SolarEdge, Solis) suit roughly 100–500kW and keep faults isolated to one string; central inverters make sense at megawatt scale where simplicity and cost per kW win.
- Warranty terms that matter at 25 years. Read the product warranty (the panel itself) separately from the performance warranty (guaranteed output), and check the annual degradation rate — over 25 years that figure moves the lifetime yield more than a 1% efficiency difference on day one.
- Roof type dictates mounting. Standing-seam roofs take non-penetrative clamps; trapezoidal roofs need sealed fixings; asbestos-cement roofs should never be drilled or clamped — the route there is replace-and-solar as a single project.
What actually drives industrial solar returns
Panel selection is a second-order decision. Industrial systems cost £700–£1,050 per kWp installed ex-VAT (falling as scale rises) and generate roughly 900–1,000 kWh per kWp per year in the UK. Simple payback lands at 4–6 years, tightening to 3.5–5 years once first-year tax relief is claimed. The single biggest lever is self-consumption: every unit you use on site displaces grid electricity at commercial rates, while exported units earn only a supplier-set SEG rate. Factories running continuous process, refrigeration or machinery loads therefore beat the averages — and that is a sizing question, not a brand question. See our commercial solar panel cost guide for the full worked numbers by system size, and solar panels for industrial buildings for roof-by-roof detail.
On tax, two points are routinely got wrong. Commercial and industrial solar carries standard-rate 20% VAT (the 0% rate is residential only), recoverable in the normal way if you are VAT-registered. And because solar is a special-rate asset it does not qualify for full expensing: the route is the Annual Investment Allowance at 100% on up to £1m a year, then the permanent 50% first-year allowance on any balance above that, followed by 6% writing-down allowances. Systems of 50kW and above also always need a G99 connection application, typically 6–12 weeks.
Our position is simple: the panel brand is one line in a quote, while the installer and the sizing decide the return. We compare commercial solar installers on identical specifications so you can see who is genuinely competitive on your roof — request a free like-for-like comparison.
Industrial solar panels — questions answered
What are the best industrial solar panels in the UK?
For UK industrial roofs the Tier-1 brands worth shortlisting are Trina Solar, JA Solar, LONGi, Jinko Solar, Canadian Solar, REC, Aiko and Qcells. All sit at roughly 21-23% efficiency with 25-30 year performance warranties, so the practical differences are module format (large-format panels reduce cost and labour per kWp on big spans), product-warranty length, and availability at your project volume. There is no single best panel - the right choice depends on your roof area, structural loading and how quickly you need volume delivered.
How many solar panels does a 250kW industrial system need?
A 250kW industrial array needs roughly 460-560 modern commercial modules, since current Tier-1 panels run about 430-620W each. It occupies approximately 1,500-1,900 square metres of unshaded roof and generates around 225,000-250,000 kWh a year in UK conditions. Installed cost is typically 180,000 to 230,000 pounds ex-VAT, and at that size the connection is always a G99 application with the Distribution Network Operator.
Do industrial solar panels qualify for tax relief?
Yes, but not through full expensing. Solar is classed as a special-rate asset, so it is claimed under the Annual Investment Allowance at 100% of cost on up to 1 million pounds of qualifying spend a year. Above that cap the permanent 50% first-year allowance applies to the balance, followed by 6% writing-down allowances. Commercial and industrial solar also carries standard-rate 20% VAT, which VAT-registered businesses recover as normal - the 0% VAT rate applies to residential installations only.